单选题:Which of the statements below correctly states the purpose of the asset register

题目内容:

Which of the statements below correctly states the purpose of the asset register?

AAn internal control to ensure details of all assets are readily available in the event

BTo ensure the organisation is aware of the age of plant and machinery

CAn internal control to ensure information relating to non-current assets in the nominal ledger and the financial statements is correct

DTo enable the organisation to comply with IAS 16 Property, plant and equipment

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