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Required parts are clearly describes at the end of the questions and additional resource contains the journal article related to question three.. Approx 2000 word assignment.. First Question is of not more than 1000 words to make memorandum and its example is given at end of assignment and required points also given which need to discuss in this memorandum. Second Question is to prepare Statement of Profit or Loss and Other Comprehensive Income for the year and Statement of Financial Position from given data and additional information and notes. Third question is of about 500 word to write abstract of given article (additional resource) and own opinion.

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