1.2 Scope1.2.1 Chapter 2 is based on IAS 16 Property, Plant and Equipment, IAS 20 Accounting for Government Grants and Disclosure of Government Assistance, IFRIC1 Changes in Existing Decommissioning, Restoration and Similar Liabilities, IAS 23 Borrowing Costs, and IFRS 5 Non-current Assets Held for Sale and Discontinued Operations.
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