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Which Statement Is Not Correct

Question 41

Multiple Choice

Which statement is not correct?


A) In accounting for mineral resources, IFRS 6 applies for the exploration and evaluation phase.
B) In accounting for mineral resources, IAS 38 applies for the development phase.
C) A mineral site entering the development phase would normally satisfy the six criteria required for capitalization.
D) In accounting for mineral resources, IAS 38 is not applicable for any phase.

Correct Answer:

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