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Which, if any, of the following statements are correct according to IAS 8 Net Profit or Loss for the Period,
Fundamental Errors and Changes in Accounting Policies?

        (1) The correction of a fundamental error relating to a past period should be made in the current period. It is
               not acceptable to make the correction by adjusting the opening balance of retained earnings.
        (2) A change in an accounting estimate constitutes a fundamental error and should be accounted for as such.
        (3) The benchmark treatment for a change of accounting policy is normally to apply it retrospectively, with
               adjustment to the opening balance of retained earnings.

A      1 only
B       2 only
C       3 only
D        None of the statements are correct.


C

ydream

B

luolei2002

d

sxl10

d

slqc

d

orphen615

d

lovelypig

D

pplw1987

see

张俊平

a

wispydog

?