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ABC Inc. purchased a shopping complex and with it, a large condominium complex attached to it in the amount of $20,000,000 on January 1, 2013. Both complexes are designated investment property. Both facilities are estimated to have a useful life of eighteen years and a salvage value of $2 million dollars. On December 31st, 2013, the fair value of both complexes was $25 million. ABC Inc. prepares its financial statements under IFRS. Assuming that ABC uses the Fair Value Model to account for the complex, the carrying value of both complexes on December 31st, 2013 would be:
Self-Compassion
Being kind to yourself; treating yourself with the same sense of compassion that you would treat others.
Self-Kindness
Treating oneself with understanding and forgiveness, recognizing one's own needs and nurturing one’s wellbeing.
Common Humanity
The awareness that all humans make mistakes.
Mindfulness
The practice of maintaining a nonjudgmental state of heightened or complete awareness of one's thoughts, emotions, or experiences in the present moment.
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