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International Financial Reporting Standards (IFRS)
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International Financial Reporting Standards (IFRS) Notes

	IFRS Notes
12905	Statement of financial position in historical costs IAS 29-pr11 Statement of financial position: Amounts not stated in current measurement unit are restated by applying general price index. IAS 29-pr12 Monetary items are not restated. IAS 29-pr14 Non-monetary items are restated by applying general price index. Exceptions Non-monetary items carried at current unit are not restated. Current unit includes: net realisable value market value

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