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the conceptual framework
Measurements of Costs
The framework identifies four possible measurement bases for assets
Current Assets
Non Current Assets
The IASB Framework defines a liability as :
Current Liability
Non current liability
The IASB Framework defines equity interest as :
The IASB defines income as:
Common sources of income recognised in the financial statements
The IASB defines an asset as :
Net realisable value
Tangible Asset
