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• Measurement
  ...urement basis to an asset or liability creates a measure for that asset or liability and for related income and expenses.
  578 bytes (79 words) - 14:56, 18 October 2021
• Carrying Amount
  ...at which an asset, a liability or equity is recognised in the statement of financial position
  173 bytes (24 words) - 22:19, 6 September 2021

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