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Under international accounting standards, the following expenses must be appeared in the income statement when occur except; a) Establishment expenses and pre-operating expenses. b) advertising and promotional expenses, training expenses for employees. c) Temporary construction costs. d) (a) and (b) above is true.
A: is the right option
I think option d is correct.
d- (a) and (b) above is true
D
The Answer D
c) Temporary construction costs