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Aircraft Recognition Guide

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1 Airline Disclosure Guide - Iata
Contents Introduction and scope 3 Initial recognition of aircraft costs 4 Identification of individual components 7 Recognition of other associated assets 9



2 Aerospace & Defence Roundtable — Ifrs 15 - Ernst & Young
A&D roundtables 1 Aerospace & Defence Roundtable — IFRS 15 Our Aerospace & Defence roundtables are part of an EY exclusive, invite-only programme that brings

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