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CONTENTSCHAPTER

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PageCONCJPTUALFRAMEWORK 1QUALITATIVECHARACTERISTICS 54RECOGNITIONPRINCIPLES 89ACCOUNTINGPROCESS 131STATEMENTOFFINANCIALPOSITION 181NOTES TO FINANCIAL STATEMENTS 233RELATEDPARTYDISCLOSURES 247EVENTS AFTERTHE REPORTING PERIOD 269STATEMENTOFCOMPREHENSIVEINCOME 279NONCURRENT ASSETS HELD FOR SALEDISCONTINUED OPERATIONSACCOUNTING CHANGESINTERIM FINANCIAL REPORTINGOPERATING SEGMENTSCASH AND CASH EQUTVALENTSACCOUNTS RECEWABLENOTESRECEIVABLELOANR.ECEIVABLE IRECETVABLE FINANCING

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INVENTORIESlNveNTony VatuArtoN',GROSS PROFIT AND RETAIL METHODBIOLOGICAL ASSETSFINANCIAL INSTRUMENTSFINANCIAL ASSETS AT FAIR VALUEINVESTMENT IN EQUITY SECURITIESINVESTMENT IN ASSOCIATEFINANCIAL ASSET AT AMORTIZED COSTINVESTMENT PROPERTYDERTVATIVESPROPERTY, PLANT AND EQUIPMENTGOVERNMENT GRANT

aBORROWING COSTSLAND, BUILDING AND MACHINERYDEPRECIATIONDEPLETIONREVALUATIONIMPAIRMENTOFASSETrutenlc rEASSETSSPECIFIC INTANGIBLE ASSETSRESEARCH AND DEVELOPMENT COST

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