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For which of the following does IFRS for SMEs not provide a simplification of full IFRS? a. Goodwill. b. Borrowing costs. c. Development costs. d.

For which of the following does IFRS for SMEs not provide a simplification of full IFRS?

a. Goodwill.

b. Borrowing costs.

c. Development costs.

d. Inventory.

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