Examples of constant real value non-monetary items are all income statement items as well as the balance sheet constant items, e.g. retained earnings, issued share capital, capital reserves, share issue premiums, share issue discounts, capital reserves, all other shareholder’s equity items, trade debtors, trade creditors, provisions, other non-monetary debtors and creditors, taxes payable and receivable, deferred tax assets and liabilities, dividends payable and receivable, royalties payable and receivable, all other non-monetary payables, all other non-monetary receivables, etc.
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