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Which of the following is NOT excluded from the scope of IAS 18 Revenue?
Common Project
A collaborative effort where multiple individuals or groups work towards a shared goal.
Individual Skills
Personal abilities or competencies that enable a person to perform tasks effectively on his or her own.
Group
A collection of individuals who interact with each other, share similar characteristics, and collectively have a sense of unity.
Travel Costs
Expenses incurred during travel, such as for transportation, lodging, and meals.
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