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<p>An enterprise has made a material change to an accounting policy in preparing its current financial statements.<br/>Which of the following disclosures are required by IAS 8 Accounting policies, changes in accounting estimates<br/>and errors in these financial statements?<br/>1 The reasons for the change.<br/>2 The amount of the consequent adjustment in the current period and in comparative information for prior periods.<br/>3 An estimate of the effect of the change on future periods, where possible.<br/>A 1 and 2 only<br/>B 1 and 3 only<br/>C 2 and 3 only<br/>D All three items</p><p>A</p><p><br/></p>页:
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