UK VPGA 1 Valuation for financial reporting: general matters
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Assets included in financial statements prepared in accordance with UK GAAP are measured on the basis either of the cost model, the revaluation model, or the fair value model as defined in FRS 102. 1 An entity is required to ‘measure’ all items of property, plant and equipment after ‘initial recognition’ (meaning broadly, on...Explore the subscription options here to get full access to isurv, including downloads.
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