IFRS for Long-lived Assets & R&D
IFRS for Long-lived Assets & R&D. With comparison to US GAAP. IFRS for long-lived assets including intangibles. Relevant IFRS: IAS 16, Property, Plant and Equipment IAS 38, Intangible Assets, IAS 36, Impairment of Assets IFRS 5, Non-current Assets Held for Sale and Discontinued Operations).
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