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Reading on accruals in SS7

This reading sucks bigtime. Too many fcking points to remember in unearned revenue, deferred exp etc. It is a new reading and I am 90% sure those ba$tards will throw a vignette on that along with adjustments.
Also do we need to remember the adjustments in IS/BS for inflation from IFRS perspective?

you need to assume IFRS throughout the exam unless otherwise specified

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