Tangible non current assets, Auditing

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Tangible Non Current Assets

The verification approach is fundamentally similar in each of these. Extensive disclosure is utilized in most countries and IAS 16 Property Equipment and Plant, IFRS 5 Non Current Assets held for Sale and IAS 36 Impairment of Assets and Discontinued Operations are the authoritative accounting documentations IAS 8 also.

A. Buildings and Land - Freehold

Accounting Principles
Verification Procedures

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