âThe Capital Market Authority (CMA) points out that its decision announced by the CMA Board to exempt listed companies from disclosing financial statements for the fourth quarter of the current fiscal year is part of CMA's ongoing efforts to develop the financial market in the Kingdom. It also stems from CMA's keenness to keep up with continuous changes in global markets, as well as applying best international standards and practices, taking into account the transition to the International Financial Reporting Standards (IFRS).
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