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Corporate reporting

Measurement of Assets: (IASB, 2013, para. 6.73-6.96)The IASB's preliminary views have implications for the subsequent measurement ... ould be measurement at entry prices, because they are inputs to the entity's business model (IASB, 2013, para. 9.23-9.34). Also EFRAC supports the classification of assets into four categories and bel ... ies and suggest to IASB that should propose guiding principles. Measurement of Liabilities: (IASB, 2013, para. 6.97-6.109)The IASB's preliminary views have implications for the subsequent measuremen ...

(3 pages) 0 0 0.0 Nov/2014

Subjects: Businesss Research Papers > Accounting