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حسابداری و مالی::
تحقق جریانهای نقدی
(ii) may estimate the fulfilment cash flows at a higher level of aggregation than the group,
provided the entity is able to include the appropriate fulfilment cash flows in the measurement
Fulfilment cash flows (235) 309
(a) Paragraph 32 requires that the fulfilment cash flows comprise estimates of future cash flows,
from the initial recognition of the fulfilment cash flows.
واژگان شبکه مترجمین ایران