| Section 442.2 - Accounting entity |
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| Section 442.3 - Continuity of activity |
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| Section 442.4 - Reporting period |
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| Section 442.5 - Objective evidence |
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| Section 442.6 - Conservatism |
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| Section 442.7 - Consistency |
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| Section 442.8 - Full disclosure |
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| Section 442.9 - Materiality |
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| Section 442.10 - Basis of valuation |
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