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for which of the following assets can a company capitalise construction costs under IFRS? - assets that are being overhauled as part of regular maintenance

for which of the following assets can a company capitalise construction costs under IFRS?

- assets that are being overhauled as part of regular maintenance

assets that are not currently used due to excess capacity

assets under construction that are substantially ready for their intended use

assets under construction for a companys own use

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