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P. 6

IAS 8







            Outcomes







            • Identify the objective of IAS 8 and be able to apply

                IAS 8.




            • Provide guidance on the choice of an accounting

                policy regarding specific transactions.



            • Identify, account for and disclose a change in


                accounting policy.



            • Identify, account for and disclose changes in


                accounting estimates.



            • Identify, account for and disclose errors.
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