Accounting equation, 57–58
Accounting estimates, 112–113
Accounting policy, 44–46, 111–112
Accounting Standard Updates (ASUs), 4
Assets
annual assessments, 70
CGU, 71–73
impairment, 69–70
impairment calculation, 70–71
Associates ventures, 97–99
ASUs. See Accounting Standard Updates (ASUs)
Balance sheet, 56
Business combination standards, 94
Cash flow
financing activities, 83–84
investing activities, 82–83
operating activities, 81–82
Cash-generating unit (CGU), 71–73
Cash-settled share-based payment transactions, 148
CBPs. See Contribution-based promises (CBPs)
CGU. See Cash-generating unit (CGU)
Comprehensive income, 37–40
Conceptual framework, 25–27
Consolidation, 103
Contingent assets, 123–124
Contingent liability, ...
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