5. Deferred revenue meets the defi nition of a liability under the Conceptual Framework. ...

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5. ‘Deferred revenue’ meets the defi nition of a liability under the Conceptual Framework.

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Applying IFRS Standards

ISBN: 9781119159223

4th Edition

Authors: Ruth Picker, Kerry Clark, John Dunn, David Kolitz, Gilad Livne, Jance Loftus, Leo Van Der Tas

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