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Correlation chart between blooms taxonomy, learning objectives and endofchapter exercises and problems learning objective knowledge comprehension application analysis synthesis evaluation 1. Accounting policies disclosure 50 1 information about the accounting policies adopted by an entity is essential for financial statement users. A common accounting justification is that all costs associated with the construction of an asset, including interest, should be capitalized in order that the costs can be matched to the revenues which the new asset will help generate. For colleges and universities around the world, financial accounting ifrs, 2nd edition by jerry j. The emphasis on fair value, the proper accounting for financial instruments, and the new developments related to leasing, revenue recognition, and financial statement presentation are examined in light of current practice.
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