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<p>Which, if any, of the following statements are correct according to IAS 8 Net Profit or Loss for the Period,<br/>Fundamental Errors and Changes in Accounting Policies?<br/>(1) The correction of a fundamental error relating to a past period should be made in the current period. It is<br/>not acceptable to make the correction by adjusting the opening balance of retained earnings.<br/>(2) A change in an accounting estimate constitutes a fundamental error and should be accounted for as such.<br/>(3) The benchmark treatment for a change of accounting policy is normally to apply it retrospectively, with<br/>adjustment to the opening balance of retained earnings.<br/>A 1 only<br/>B 2 only<br/>C 3 only<br/>D None of the statements are correct.<br/></p><p> </p><p>C</p>页:
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