Exam (elaborations)
03 IAS 36 Impairment of assets
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- Institution
03 IAS 36 Impairment of assets IAS 36 Impairment of Assets 03 INTRODUCTION SCOPE Excluded Inventories [IAS 2] Assets arising from contracts with customers [IFRS 15] Investment property at fair value [IAS 40] IAS 36 also does not apply to deferred tax assets [IAS 12], assets ari...
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