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PHILIPPINE FINANCIAL REPORTING FRAMEWORK FOR …

PHILIPPINE FINANCIAL REPORTING FRAMEWORK FOR …

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extraction of mineral resources (extractive activities) shall account for expenditure on the acquisition or development of tangible or intangible assets for use in extractive activities. When a cooperative has an obligation to dismantle or remove an item, or to restore the site, such obligations and costs

  Reporting, Framework, Resource, Mineral, Mineral resource, Reporting framework for

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