*This F7 (FR) Summary Notes is Valid Up to 31 August 2025.





Chapter Focus Points: Non-Current Assets, Prudence and Accrual, Deferred income, IAS 16: Property, Plant, and Equipment, Accumulated Depreciation, Carrying Amount, Residual Value, Obsolescence, Depletion, Revaluation of Non-Current Assets, Depreciation of Revalued Assets, Grants and Borrowing Costs, Provision for Dismantling Costs.
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