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F7

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When a single entity makes purchases or sales in a foreign currency, it will be necess

（a) IAS 37 Provisions, contingent liabilities and contingent assets prescribes the account

（a) An important aspect of the International Accounting Standards Board’s Framework for th

The following trial balance relates to Sandown at 30 September 2009:The following notes ar

On 1 April 2009 Picant acquired 75% of Sander’s equity shares in a share exchange of three

A company has decided to change its depreciation method to better reflect the pattern of u

The following trial balance relates to Highwood at 31 March 2011:The following notes are r

Gregory Co is a listed company and, until 1 October 20X5, it had no subsidiaries. On that

On 1 October 20X4, Flash Co acquired an item of plant under a five－year lease agreemen

The following trial balance relates to Downing Co as at 31 March 2016:The following notes

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