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Case study on static planning budget

Case study on static planning budget


  1. What are the types of differences that exist between IFRS and U.S. GAAP?
  2. Which intangible assets are subject to annual impairment testing?
  3. How is goodwill measured in a business combination with a noncontrolling interest?
  4. What is the current treatment with respect to borrowing costs?
  5. What is a provision, and when must a provision be recognized?
  6. What is an onerous contract? How are onerous contracts accounted for?
7. What is a static planning budget?



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