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AASB 136 Requires Which of the Following to Be Reflected

Question 14

Multiple Choice

AASB 136 requires which of the following to be reflected in the calculation of the present value of future cash flows:


A) the time value of money,represented by the current market risk- free rate of interest
B) an estimate of the future cash flows the entity expects to derive from the asset
C) the price for bearing the uncertainty inherent in the asset
D) all of the above

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