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Chapter 5

Non-current assets, agriculture and

inventories

Outcome

By the end of this session you should be able to:

 apply and discuss the accounting treatment of non-current assets

 apply and discuss the accounting treatment of non-current assets held for sale

 apply and discuss the accounting treatment of investment properties

 apply and discuss the accounting treatment of intangible assets

 apply and discuss the accounting treatment of inventories

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 5 of your Study Text

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