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Which of the following is not considered a disclosure requirement under IAS 23 Select one: O a. The capitalization rate used to determine the amount

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Which of the following is not considered a disclosure requirement under IAS 23 Select one: O a. The capitalization rate used to determine the amount of borrowing costs capitalized during the period b. Separation of assets that meet the definition of eligible assets from other assets in the balance sheet. c. The accounting policy used for borrowing costs eligible for capitalization. O d. The amount of borrowing costs sent during the period

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