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2.13 Which of the following statements about accounting concepts and policies is/are correct?
1 Companies should never change the presentation or classification of items in their financial statements, even if there is a significant change in the nature of operations.
2 Companies should create provisions in times of company growth to be utilised in more difficult times, to smooth profits.
A 1 only
B 2 only
C 1and2
D Both are incorrect
答案：D
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