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a-IAS PPE forbids the capitalization of any subsequent expenditure on an asset
b-IAS Impairment of assets applies to all assets including inventories and receivables
c-IAS Accounting for government grants and disclosure of government assistance allows grants related to assets to be presented in the statement of financial position as deferred income or as a deduction from the cost of the related assets
d-IFRS Leases always requires a lessee to recognize a right of the use asset in respect of a lease
But how about D? I think it is also right
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