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Q1- IFRS requires capitalizing actual interest (with modification) in self-constructed assets. What are the five steps necessary to meet IFRS requirement.

Q2- A company abandons the historical cost principle and adopts the LCNRV method of valuing inventory. Explain the process of LCNRV

Q3- Long-lived tangible asset are associated with either depreciations, impairments or depletions. Explain why companies revalue such assets on an annual basis, and give examples on depreciations, impairments and depletions.

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