Under IFRS, the costs of relocating or reorganizing property, plant, and equipment can be capitalized as assets and depreciated over the period of expected benefit.

Name: Under IFRS, the costs of relocating or reorganizing property, plant, and equipment can be capitalized as assets and depreciated over the period of expected benefit.
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Under IFRS, costs of relocating or reorganizing property, plant, and equipment are generally expensed as incurred and cannot be capitalized.

Under IFRS, the Costs of Relocating or Reorganizing Property, Plant