FAR Day 3 crossword

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Across
  1. 2. Sell a property but keep part of it
  2. 7. Leased asset
  3. 8. Prior year underestimated tax provision
  4. 11. Anagram to remember recognition criteria for development costs
  5. 12. Capitalise decommissioning costs
  6. 15. Common revenue recognition for a car dealership
  7. 16. Interest rate for amortised cost
  8. 17. Depreciation for intangibles
Down
  1. 1. Standard for PPE
  2. 3. A change to this is recognised prospectively
  3. 4. CV > RA
  4. 5. 1 side of the provision triangle,
  5. 6. Recover asset carrying value principally through sale
  6. 9. Number of revenue recognition steps
  7. 10. Customer buys goods that you store for them
  8. 13. Value inventory at the _____ of ....
  9. 14. How we account for short life/low value leases