11... . . the IASBs failure to decide on a capital maintenance concept is regrettable as users...
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11..‘. . . the IASB’s failure to decide on a capital maintenance concept is regrettable as users have no idea as to whether total gains represent income or capital and are therefore unable to identify a meaningful “bottom line”’.10 Discuss.
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Related Book For 
Financial Accounting And Reporting
ISBN: 9780273712312
12th Edition
Authors: Barry Elliott, Jamie Elliott
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