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Under IFRS, gains in fair value subsequent to an impairment loss are: Recognized in full Only disclosed in the notes to the financial statements Recognized
Under IFRS, gains in fair value subsequent to an impairment loss are:
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Recognized in full
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Only disclosed in the notes to the financial statements
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Recognized only to the extent of the impairment loss
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Never recorded or disclosed under the concept of conservatism
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