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When a single entity makes purchases or sales in a foreign currency, it will be necess
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(a) IAS 37 Provisions, contingent liabilities and contingent assets prescribes the account
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(a) An important aspect of the International Accounting Standards Board’s Framework for th
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The following trial balance relates to Sandown at 30 September 2009:The following notes ar
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On 1 April 2009 Picant acquired 75% of Sander’s equity shares in a share exchange of three
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A company has decided to change its depreciation method to better reflect the pattern of u
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The following trial balance relates to Highwood at 31 March 2011:The following notes are r
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Gregory Co is a listed company and, until 1 October 20X5, it had no subsidiaries. On that
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On 1 October 20X4, Flash Co acquired an item of plant under a five-year lease agreemen
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The following trial balance relates to Downing Co as at 31 March 2016:The following notes
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