What measurement principles might be most appropriate for a company that has ceased to be a going

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What measurement principles might be most appropriate for a company that has ceased to be a going concern (e.g. it is unable to renew loans and is planning to sell major assets needed for existing operations in order to repay creditors)?
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Applying International Financial Reporting Standards

ISBN: 978-0730302124

3rd edition

Authors: Keith Alfredson, Ken Leo, Ruth Picker, Paul Pacter, Jennie Radford Victoria Wise

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