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ASC Topic 820 and IFRS 13 define fair value, establish a framework for measuring fair value and a fair. Indefinite-lived intangible assets measured at fair. If the fair value is used to measure impairment for a collateral-dependent impaired. Are there systematic international differences in impairment accounting. Fixed asset measurements in a Norwegian shipping company 1935-1985.

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Renlig dw45 manual pdf