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The Elements of Financial Statements (B6.4)

In 2018, the IASB changed the definitions of assets and liabilities In 2018, the International Accounting Standards Board (IASB) made key re...

sm saimon - January 04, 2025

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Goodwill and impairment Nature of Goodwill : Goodwill arises in group financial statements as it is tied to the net assets of an acquired su...

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