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Simplify. Write the answer using positive exponents only.
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AASB 140
The Australian Accounting Standards Board regulation relating to the accounting for investment property.
IAS 40
A standard issued by the International Accounting Standards Board related to the accounting for investment property.
AASB 116
An Australian Accounting Standards Board standard detailing the accounting treatment for property, plant, and equipment.
IAS 16
An International Accounting Standard that prescribes the accounting treatment for property, plant, and equipment including their recognition, determination of their carrying amounts, and the depreciation charges and impairment losses to be recognized in relation to them.
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