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One of the biggest issues related to property, plant and equipment is accounting for spare parts, servicing equipment, stand-by equipment and similar items. IFRS standards are pretty silent about this topic, the guidance is very limited and as a result, companies need to rely on
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Accounting for spare parts under IFRS, Topic Covered By Dr. Jasmine Kaur Accounting for spare parts under IFRS Get your queries resolved by, By Tishadz Academy- Accounting Education Redefined
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