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amortised cost of a financial asset or financial liability
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amortisation (depreciation)
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business combination
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business
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current cost
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current asset
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deferred tax assets
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deemed cost
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expenses
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exchange difference
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fixed production overheads
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firm purchase commitment
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goodwill
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going concern
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held for trading
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hedging instrument
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income
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imputed rate of interest
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joint control
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jointly controlled entity
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loans and receivables
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liability
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measurement
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materiality
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non-controlling interest
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net realisable value
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operating activities
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onerous contract
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post-employment benefit plans
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plan assets (of an employee benefit plan)
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qualifying insurance policy
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qualifying asset
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reverse acquisition
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revenue
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settlement value
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settlement (of employee benefit obligations)
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tax expense (tax income)
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tax base of an asset or liability
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value in use
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variable production overheads
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warrant
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weighted average cost formula
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