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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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