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What is the IFRS terminology for each of the following descriptions? a) a contingent liability that recorded on the balancesheet b) a contingent liability that

What is the IFRS terminology for each of the following descriptions?

a) a contingent liability that recorded on the balancesheet

b) a contingent liability that is not recorded on the balance sheet

c) Paid-in capital in excess of par -common stock

d) an owner's estimate of an asset's value at the end of its useful life for that owner.

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