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Assets

Narration: Part Three

“Whether particular assets are to be shown as fixed assets or current assets shall depend upon the purpose for which they are intended. Fixed assets shall comprise those assets which are intended for use on a continuing basis for the purposes of the undertaking´s activities.”
(Excerpt from Directive 78/660/EEC)

Resource ID:1017
Level:Intermediate English learning resource level: intermediate
Classified under: Accounting English
Type:Narration
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