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Ch 10: Audit Procedures

*This F8 (AA) Summary Notes is Valid Up to 31 August 2025.

Chapter Focus Points: Revaluation and Intangible Non-Current Assets, Development Costs and Amortization, Net Realizable Value (NRV), Allowance for doubtful receivables policy, Accruals, Provisions and Contingent Liabilities, Contingent Assets, Warranty Provisions, Share Capital, Directors’ Emoluments, Pool Operating Costs.

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Ch 10: Audit Procedures

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