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Which of the following costs will be capitalized as long-term asset(s) under IFRS? Surgical masks delivered to hospitals to protect medical staff against Covid 19.

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Which of the following costs will be capitalized as long-term asset(s) under IFRS? Surgical masks delivered to hospitals to protect medical staff against Covid 19. Cost of wages for staff working at the I.C.U. Transportation costs to deliver ventilator machines to hospitals. Transportation costs to deliver surgical masks to the hospital. Research costs to come up with the vaccination against Covid 19

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