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Ask the Tutor ACCA SBR
IFRS13, does it apply to IFRS2, IAS2 and IFRS16?
Does not apply to:
NRV of inventory
Share based pay
Value in use - impairment
Lease assets
Because definitions in those standards may not match up precisely - but not worth losing sleep over - if it's one of the above topics don't go on about IFRS 13
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