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IAS 16 PPE, IAS 40 Investment property, IAS38 Intangible assets, IAS 36…
IAS 16
PPE
recognition
initial measurement
subsequent measurement
cost model
revaluation model
depreciation
derecognition
IAS 40
Investment property
recognition
measurement
accounting treatment
derecognition
IAS38
Intangible assets
recognition
measurement
initial measurement
after recognition
amortisation
impairment
IAS 36
Impairment of asset
indicator
measurement
CGU