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IFRS Notes

10808


Accounting changes: Summary

IAS 8, Accounting policies, changes in accounting estimates and errors

Revised in December 2003

(1) Retrospective application for changes in accounting policies
(2) Prospective application for changes accounting estimates
(3) Retrospective restatement for correction of material prior period errors

U.S. GAAP
asc 250-10
Accounting changes and error corrections
 

   
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