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What is the appropriate treatment for repayment of government grants under IFRS? A. partial prospective treatment and partial retrospective treatment B. accounted for retrospectively C.

What is the appropriate treatment for repayment of government grants under IFRS?

A.

partial prospective treatment and partial retrospective treatment

B.

accounted for retrospectively

C.

accounted for prospectively

D.

full prospective treatment and full retrospective treatment

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