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ACCOUNTING FOR A CHANGE IN ACCOUNTING POLICY

This topic has 2 replies, 3 voices, and was last updated 11 years ago by MikeLittle.

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February 26, 2013 at 1:43 am #118745
rania
Member
- Topics: 23
- Replies: 15
In accounting for a change in accounting policy why COMPARATIVE INFORMATION SHOULD BE RESTATED??
February 26, 2013 at 2:03 pm #118770
danielglover
Member
- Topics: 13
- Replies: 100
To enhance the usefulness of the financial statements. Comparability is in the enhancing section of the qualitative characteristics of useful financial statements.
March 3, 2013 at 2:36 pm #119069
MikeLittle
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- Topics: 27
- Replies: 23203
Because that’s what IAS8 says
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