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7.2 Which of the statements below correctly states the purpose of the asset register?
A An internal control to ensure details of all assets are readily available in the event of loss or theft
B To ensure the organisation is aware of the age of plant and machinery
C An internal control to ensure information relating to non-current assets in the nominal ledger and the financial statements is correct
D To enable the organisation to comply with IAS 16 Property, plant and equipment
答案：C
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