| Topic | ||
|---|---|---|
| Cash generating vs non cash generating | Recording | Presentation |
| Disclosure of Repairs and Maintenance | Recording | Presentation |
| Impairment indicator assessment (GRAP 21 and 26) | Recording | Presentation |
| Interaction of depreciation and impairment of assets | Recording | Presentation |
| Presentation of reserves in financial statements | Recording | Presentation |
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