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A review of the revenues and expenses in the detailed statement of profit or loss and other comprehensive income of a company, involving investigation of significant variations in comparison with the equivalent figures for the previous year, is most likely to detect which of the following significant problems? A. A misallocation of distribution costs as advertising expenses. B. Failure to make a provision for volume discounts which have been introduced this year for major customers. C. The fact that the costs of some exceptional repairs to the company's premises have not been included in the statement of profit or loss. D. The fact that a line of inventory has become obsolete during the year and should be written off. |