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| be measured at cost (Separate and/or additional disclosures are required where biological assets are measured at cost less accumulated depreciation [IAS 41.55]. | Otherwise, they are measured at cost less impairment. Alexander Demidov) | |||
| оцениваться по себестоимости: 2 phrases in 2 subjects |
| Accounting | 1 |
| Economy | 1 |