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An entity has previously charged to the profit or loss interest charged in connection with the construction of tangible non-current assets. Under the revised IAS 23, it must capitalise such interest. Is this a change in: 1 Recognition 2 Presentation 3 Measurement 4 Accounting policy A. 1, 3 and 4. B. 2, 3 and 4. C. All of the above. D. 1, 2 and 4. |