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Which of the following activities is not a prohibited activity that impairs independence?
Pre-exploration Survey
The initial analysis or evaluation conducted to gather information about a possible mineral, oil, or gas site before starting exploration activities.
AASB 116
Refers to the Australian Accounting Standards Board Standard 116, which outlines the accounting treatment for property, plant, and equipment, emphasizing recognition, measurement after recognition, and depreciation.
Property, Plant and Equipment
Long-term tangible assets used in the operation of a business and not intended for immediate sale.
Removal and Restorations Costs
The expenses associated with dismantling and removing an asset, and restoring the site on which it was located.
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