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IAS 36 - Impairment of Assets
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IAS 16 covers the aspects of accounting for property, plant and equipment and represents the list of items falls into 'Tangible' Non-Current Assets.
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The International Accounting Standards Board (IASB) is an independent and privately funded body that develops and approves IFRS standards. Prior to 2003, standards were issued as International Accounting Standards (IASs). In 2003, IFRS 1 was issued and all new standards are now known as IFRS standards.
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