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    Intermediate Accounting IFRS Study Set 3
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    Exam 24: Presentation and Disclosure in Financialreporting
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    All of the Following Are Exemptions to Retrospective Application in First-Time
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All of the Following Are Exemptions to Retrospective Application in First-Time

Question 66

Question 66

Multiple Choice

All of the following are exemptions to retrospective application in first-time adoption of IFRS except


A) estimates.
B) hedge accounting.
C) non-controlling interest.
D) deferred taxes.

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