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IFRS Notes

10802


Changes in accounting policies

IAS 8-pr13
Accounting policies should be applied consistently for similar transactions.

IAS 8-pr15
Same accounting policies should be applied:
(1) within each period
and
(2) from one period to next,
except for the changes allowed by IAS 8

IAS 8-pr14
Accounting policies can be changed only if:
(1) IFRS requires the change
or
(2) after the change, financial statements provide reliable and more relevant information
 

   
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