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BAE

Compare and contrast between definition and the recognition of elements in the financial statement

Having carefully read “Australian Accounting Conceptual Framework” (Framework for the Preparation and Presentation of Financial Statements) amended in 2014: 1. Outline and explain the elements of financial statements? 2. Compare and contrast between the definition and the recognition of elements in the financial statements. 3. Evaluate the nature of the essential characteristics of assets.

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