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Financial Accounting

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short answers about conceptual primacy and ISAS, quantitative characteristics and so on 
rationalise means to explain or justify, i.e. explain or justify depreciation from an A&L view of conceptual primacy and then do it from the I&E view of conceptual primacy. Imagine that you have to explain depreciation and you really believe the A&L view: then that you have to explain it really believing the I&E view.


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