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    Intermediate Accounting IFRS Study Set 3
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    Exam 22: Accounting Changes and Error Analysis
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    One of the Disclosure Requirements for a Change in Accounting
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One of the Disclosure Requirements for a Change in Accounting

Question 9

Question 9

True/False

One of the disclosure requirements for a change in accounting policy is to show the cumulative effect of the change on retained earnings as of the beginning of the earliest period presented.

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