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What is the meaning of Decommissioning liability, explain
in which serious we will use?
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Answer / bhupender janmejai
IFRS 1 requires estimates made under
previous GAAP to be revised if necessary
to comply with IFRS, but they should reflect
conditions at the date of transition.
For example, a decommissioning liability
that was not discounted under the
previous GAAP should be restated to
net present value on the opening IFRS
balance sheet.
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