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IFRS Notes

13705


Contingent assets


IAS 37-pr31
Contingent asset is not recognised.

IAS 37-pr89
Contingent asset is disclosed, if (1)
(1) inflow of economic benefits is probable

IAS 37-pr89
Contingent asset is not disclosed, if (2)
(2) inflow of economic benefits is not probable
 

   
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