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inimum Proficiency Indicator (MPI) DescriptionCPA WayN/P/YFeedback AO1 (Financial Reporting Asset retirement obligation (ARO)) 1Identifies that an ARO may existSituation 2Discusses whether an ARO exists, using

inimum Proficiency Indicator (MPI) DescriptionCPA WayN/P/YFeedback AO1 (Financial Reporting Asset retirement obligation (ARO)) 1Identifies that an ARO may existSituation 2Discusses whether an ARO exists, using the definition in ASPE 3110 and case factsAnalyze 3Discusses the measurement of the ARO estimation, present valueAnalyze

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