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Chapter 10

Non-current assets – Acquisition,

Depreciation and Subsequent

Recognition

Outcome

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

 explain and apply the accounting rules contained in IASs dealing with:

 tangible non-current assets

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbooks can
be found in Chapter 10 of your Study Text

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