12- Which of the following statements is correct? .

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