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Which of the Following Need Not Appear as a Stand-Alone

Question 97

Multiple Choice

Which of the following need not appear as a stand-alone item on the statement of financial position under IFRS?


A) Liabilities forming part of a disposal group (held-for-sale) .
B) Deferred Tax Liabilities.
C) Provisions.
D) Asset Retirement Obligations.

Correct Answer:

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