Self-generating and regenerating assets (SGARAs)
Increment or decrement in the net market values of SGARAs is recognised as revenue or cost in the income statement of the year in which the increment or decrement occurs.
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1 comment to Sample Disclosure – Accounting Policy Of Self-generating And Regenerating Assets (24 April 2009) |
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[...] Posted by learnaccounting on April 25, 2009 If you need sample disclosure of accounting policy on self-generating and regenerating assets (SGARAs)please refer to:Self-generating And Regenerating Assets (SGARAs) [...]