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Ch 8: Other Standards

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

Chapter Focus Points: Accounting Policies, Accounting Estimates, Prior Period Errors, Fair Value Measurement, Recurring vs. Non-Recurring Fair Value, IAS 2: Inventory Valuation, Valuation at Lower of Cost and Net Realisable Value (NRV), Weighted Average Cost (AVCO), IAS 41: Agriculture, Concept of Capital Maintenance.

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Ch 8: Other Standards

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