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Page 1: CL06 - asb.or.jp · Question 5. IAS 38 requires that intangible assets with indefinite useful lives are not amortised but tested for impairment at least annually. Assuming that there

CL06

Page 2: CL06 - asb.or.jp · Question 5. IAS 38 requires that intangible assets with indefinite useful lives are not amortised but tested for impairment at least annually. Assuming that there

CL06

Page 3: CL06 - asb.or.jp · Question 5. IAS 38 requires that intangible assets with indefinite useful lives are not amortised but tested for impairment at least annually. Assuming that there

CL06

Page 4: CL06 - asb.or.jp · Question 5. IAS 38 requires that intangible assets with indefinite useful lives are not amortised but tested for impairment at least annually. Assuming that there

CL06

Page 5: CL06 - asb.or.jp · Question 5. IAS 38 requires that intangible assets with indefinite useful lives are not amortised but tested for impairment at least annually. Assuming that there

CL06


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