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What is the criteria for asset held for sale? What is the definition of current assets and current liabilities? What are the usual parts in

  1. What is the criteria for asset held for sale?
  2. What is the definition of current assets and current liabilities?
  3. What are the usual parts in the Equity section of the balance sheet?
  4. What is the revenue recognition criteria under IFRS?
  5. Under the consignment sales arrangement, when should the consignor recognize the revenue?

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