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When computing an impairment loss for a tangible asset,the market price shall be the fair value unless no active market exists for the asset.
Time Period
A distinct, measurable duration of time, during which events, processes, or conditions occur or develop.
Customs
Customs are traditional and widely accepted ways of behaving or doing something that are specific to a particular society, place, or time.
Values
Fundamental beliefs or standards that individuals or societies hold, which guide and influence behavior and decision-making.
Cultural Output
The collective set of creative, intellectual, and social expressions produced by a culture or society.
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