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Q. |
Which of the following is not a requirement for current liabilities? |
A. | Expected to be settled in entity’s operating cycle |
B. | Held primarily for trading |
C. | Expected to be settled within 12 months from the reporting period |
D. | Entity holds an unconditional right to defer settlement for over 12 months after |
Answer» D. Entity holds an unconditional right to defer settlement for over 12 months after |
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