Fill in the Following Chart

question 10

Essay

Fill in the following chart.

$\begin{array}{|l|l|l|}\hline & \begin{array}{l}\text { Initial measurement of the } \\\text { liability }\end{array} & \begin{array}{l}\text { Subsequent measurement of } \\\text { the liability }\end{array} \\\hline \text { Non-financial liability } & & \\\hline \begin{array}{l}\text { Financial liability not held } \\\text { for trading }\end{array} & & \\\hline\end{array}$

---

Definitions:

Specialty Products

Specialty products are goods or services that have unique characteristics and are significant to buyers, who therefore often spend considerable time and effort in making purchase decisions.

R&D Team

A group of specialists working on research and development tasked with innovating and creating new products or improving existing ones.