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IFRS 13
IFRS 13 - Fair Value Measurement
What is IFRS 13 - Fair Value Measurement? " Fair Value is the Price that would be received to sell an asset. " OR, "A Price that is Paid to Transfer a Liability in Orderl…
IFRS 5
IFRS 5 - Non-Current Asset held for sale and Discontinued Operations
IFRS 5 deals with the accounting for non-current assets held-for-sale , and the presentation and disclosure of discontinued operations. It introduces a classification for non-current assets whic…
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