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Under ASPE, when related party transactions are remeasured to carrying value, the difference between the carrying amounts of the items exchanged is booked as an

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Under ASPE, when related party transactions are remeasured to carrying value, the difference between the carrying amounts of the items exchanged is booked as an adjustment to the related asset account. an adjustment to the related expense account. an adjustment to the related liability account. a charge or credit to equity

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