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Issue detail

Issue
27. Classification and terminology on assets
Issue description and recommendation

Should the classification of non-financial assets be revised in light of the review of a wide range of non-financial assets? Is the tangible/intangible dichotomy still of primary importance in the classification?

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Chapters affected by this issue, and their status (For more information click corresponding chapter from the list)
  No draft yet, AEG/world review draft, Final draft
10. The capital account
12. The other changes in assets accounts
13. The balance sheet

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