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The recognition criteria for intangible assets under AASB 138 Intangible Assets is that same as in AASB 116 Property,Plant and Equipment.
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Q13: The formal documentation of a hedging relationship
Q17: AASB 13 Fair Value Measurement considers that
Q18: According to AASB 121 The Effects of
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Q25: When calculating value in use,cash flow projections
Q35: A subsidiary is defined in AASB 10
Q45: Under resource dependence theory,the board of directors