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a. Whenever it wishes to do so b. If this would result in the provision of reliable and more relevant information c. If this would reduce the cost of preparing the financial statements d. Never
b. If this would result in the provision of reliable and more relevant information
a)If required by law
b)If it results in better presentation of financial statements.
If this would result in the provision of reliable and more relevant information, required by an IFRS or by law.