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  • Which of the following would generally not be classified as a current asset? #241
  • The main financial performance statement is: #242
  • The main purpose of the statement of changes in equity is: #243
  • The notes to the financial statements should not provide information: #244
  • Which of the following would qualify as a small or medium-sized entity in accordance with the criteria specified in the IFRS for SMEs? #245
  • The abbreviation "GAAP" stands for: #246
  • The IFRS for SMEs states that the qualitative characteristics of financial information are: #247
  • The term "accounting policies" does not refers to: #248
  • An entity may change one of its accounting policies: #249
  • A change in accounting policy which does not result from the initial application of an international standard must normally be accounted for: #250
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