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IFRS 5 - Coggle Diagram
IFRS 5
CLASSIFICATION
CA recovered via sale instead of use .6
- triggers def tax implications
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extension of period beyond one yr .9
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MEASUREMENT
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sale occurring beyond 1 yr, measure @ PV .17
FVLCTS change due to time passage:
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FVCTS changes due to time passage & FV change:
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before classification ito IFRS 5, measure (A)
ito own standard .18
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CHANGES TO PLAN
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if one (A)/(L) is removed from DG, continue to
measure remaining DG ito Par 7-9 .29
otherwise, NCAs meeting criteria will be measured
@ lower of CA & FVLCTS
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