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Which of the following is a correct line item that may appear on a Statement of Financial Position using IFRS? Question 16 options: Reserve for

Which of the following is a correct line item that may appear on a Statement of Financial Position using IFRS?

Question 16 options:

"Reserve for bad debts"

"Earned surplus"

"Restructuring liability"

"Bank note payable, due October 31, 2020"

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