[rhali85]

In IFRS diploma Dec 2016, The fair value movement of contingent liabilities had been considered in calculating deferred tax. I got confused between Dec 2016 exam and June 2014 exam in IFRS diploma

https://www.accaglobal.com/content/dam/acca/global/PDF-students/ifr/ifrint/exampapers/D16_DipIFR_Answers.pdf

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