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Keywords: IFRS 13
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Journal Articles
Journal:
Issues in Accounting Education
Issues in Accounting Education (2014) 29 (1): 181–194.
Published: 01 February 2014
... determine whether the apartment complex is impaired and determine the fair value of the property for financial statement disclosure purposes. As such, both he and the students assigned the case must rely on the guidance included in International Accounting Standards (IAS) 36, 40, and IFRS 13. Unlike most...