Examlex
AASB 123 Borrowing Costs defines a qualifying asset as an asset that:
Occupational Segregation
The division of labor based on demographic characteristics, such as gender, ethnicity, or race, leading to a concentration of individuals in certain occupations.
Gender Discrimination
The unfair treatment of individuals based on their gender, resulting in disadvantages in employment, education, and other areas.
Occupational Discrimination
Unfair treatment of workers based on characteristics unrelated to job performance, such as race, gender, or religion.
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