(a) Give examples of resources that might be treated as assets in a balance sheet but normally...

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(a) Give examples of resources that might be treated as assets in a balance sheet but normally are not. How helpful is the Framework definition of assets in making clear that they are not included?

(b) Give examples of resources that are normally treated as assets in a balance sheet. How helpful is the Framework definition of assets in deciding the monetary amount at which they should be recorded?

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