Example: tourism industry
Fair Value Measurement IFRS 13
the Glossary for International Financial Reporting Standards. IFRS 13 should be read in the context of its objective and the Basis for Conclusions, the . Preface to IFRS Standards. and the . Conceptual Framework for Financial Reporting. IAS 8. Accounting Policies, Changes in Accounting Estimates and Errors. provides a basis for selecting and ...
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