IFRS requires interest capitalization. Explain the three items that should be considered for interest capitalization. Instructions for answering this question: The answer to this question is required as handwritten where you are also required to add a Handwritten Integrity Statement Please follow the below steps: 1.Write on a blank paper your AUM student ID, full name, course code, section and date 2, Write the following integrity statement and sign: "I affirm that I have neither given nor received any help on this assessment and that I personally completed it on my own." 3. Write your answer to the above question as required 4. Put your Original Civil ID card or AUM ID card on the paper 5. Take a picture or scan, and upload