Which of the following situation can be related to accrual concept while presentation of financial...

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Accounting

Which of the following situation can be related to accrual concept while presentation of financial reports? I. Depreciation charged on property plant and equipment under straight line method at 12% and presented in the income statement. II. Provision for warranty claims presented in the financial statements. III. Dividend received from investments made in other company equity shares presented as per IAS 7. IV. Prepaid expenses paid and made necessary adjustment in the books of accounts.

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