| http://www.w3.org/ns/prov#value | - Some of the PBE areas dealt with in FRS 102 are: * government and other grants, including donations of free labour and services and items of insignificant value (e.g. second hand clothes); * business combinations including the use of merger accounting and combinations at under or over value (where goodwill or negative goodwill might arise in a commercial transaction); * concessionary loans at nil
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