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How a mismatch can arise in the location

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Problem a) Explain how a measurement mismatch, or inconsistency, can arise between assets and liabilities recognised reported in the balance sheet under the cost model within IFRIC 3.

Problem b) Explain how a mismatch can arise in the location, or classification, of gains and losses arising from the measurement or revaluation of emission allowances and liabilities to deliver allowances.

Problem c) How might the suggested accounting treatments be modified to avoid these mismatches? Apply some creative thinking here.

Reference no: EM132678156

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