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Interpretation of Financial Obligation a. Redeemable debts b. Earn-out arrangements c. Contingent Liabilities d. The effect of long-term debt on the measurement of gearing e.

Interpretation of Financial Obligation a. Redeemable debts b. Earn-out arrangements c. Contingent Liabilities d. The effect of long-term debt on the measurement of gearing e. Creative Accounting f. Conclusion / recomendation

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