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Chapter 2






                          Overview






                                                        IAS 16
                        Depreciation                                              Revaluation
                                                  Measurement








                                                       Tangible
                                                Non-current Assets







                                          IAS 23                      IAS 20
                                       Borrowing                   Government

                                           costs                       grants





                                                        IAS 40

                                                     Investment
                                                     properties























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