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BC183-BC185 |
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Distinguishing between recurring and non-recurring fair value measurements (para. BC186) |
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Information about fair value measurements categorised within Level 3 of the fair value hierarchy (paras. BC187-BC210) |
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Transfers between Levels 1 and 2 of the fair value hierarchy (paras. BC211-BC212) |
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When an entity uses a non-financial asset in a way that differs from its highest and best use (paras. BC213-BC214) |
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The categorisation within the level of the fair value hierarchy for items that are not measured at fair value in the statement of financial position (paras. BC215-NC217) |
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Assets with a recoverable amount that is fair value less costs of disposal (paras. BC218-BC221) |
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Interim financial reporting (paras. BC222-BC224) |
