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It can be concluded from an analysis and comparison of the legal and accounting concepts related to the amendment of the Transformation of Business Companies and Cooperatives Act and Regulation 500, t...
Review of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors – Preparers Survey: Preliminary Results.
Review of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors Illustrative example: different ways to represent an accounting change.
As part of the Disclosure Initiative, the IASB is now reviewing the requirements of IAS 8

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