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Chapter 11 completes the discussion of accounting for property, plant and equipment, investment property and intangible assets by addressing the subsequent valuation and allocation of the value of these assets to the periods benefitted by their use. Expenditures subsequent to acquisition and impairment are also covered in this chapter. | Lecture Intermediate accounting: IFRS edition - Chapter 11: Property, plant and equipment, investment property and intangible assets: Utilization and impairment
