Asset and liability values reported on a balance sheet may be measured on the basis of [...] or [...]
fair value or historical cost.
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Subject 2. Measurement Bases of Assets and Liabilities Asset and liability values reported on a balance sheet may be measured on the basis of fair value or historical cost. Historical cost values may be quite different from economic values. The balance sheet must be evaluated critically in light of accounting policies applied in order to answer the questio
last interval [days]
repetition number in this series
scheduled repetition interval
last repetition or drill
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