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14. (0,2 marks) Which of the following statements is false with respect to Balance Sheet presentation ? a. Payables are shown in Current Liabilities or alternatively as a deduction from Receivables b. Stock and Receivables Provisions are respectively deducted from Stock and Receivables c. Accumulated depreciation is not shown as a Long‐Term Liability d. Retained Earnings are shown as part of Shareholders' Equity.
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