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13802


IAS 38: Keywords


 Intangible asset
(1) intangible asset does not have physical substance
(2) intangible asset is an identifiable non-monetary asset

Non-monetary asset
Asset other than monetary asset

Monetary asset
(1) money held is monetary asset
(2) asset to be received in (2a) is monetary asset
(2a) fixed or determinable amounts of money
 

   
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