estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale
1 of 5
cash
comprises cash on hand and demand deposits
2 of 5
cash equivalents
short term, highly liquid investments that are readily convertible to known amounts of cash and which re subject to an insignificant risk of changes in value
3 of 5
goodwill
future economic benefits arising from assets that are not capable of being individually identified and separately recognised
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