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What does it mean that we can elect to first perform an optional qualitative assessment before the one step impairment test?
What does it mean that we can elect to first perform an optional qualitative assessment before the one step impairment test?
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Practical Pension Scheme Accounting
Authors: Shona Harvie, Joanne Scriven, Phil Spary
2nd Edition
1526508974, 9781526508973
