Misunderstanding

1)If we rewrite an eps figure it is restrospective ?
But its not a change in accouting policy ? Right ?
2)if there are inventory sales b/w parent and associate for simplification we always reduce retained earnings and always reduce the investment in associate ? But if associate sells to parent we reduce the PUP from inventory in SFP right ?
3) future dismantling costs /restoration are recognised as a provision mostly discounted to PV. My question is by definition of a provision we say that (1) it is a present obligation as a result of past event (2) probable outflow of economic benefits (3) costs can be measured reliably
Here there is no PRESENT OBLIGATION AS A RESULT OF PAST EVENT ? HOW CAN WE RECOGNISE IT. By past event do they mean that there is a policy (either legal or constructive) that they always restore or dismantle at the end like they did in past thats why they are making a provision ? Because in warranty provision provision is made at the time of sale so the sale has become a past event which makes sense and warranty can be legal or constructive
(4) its easy to learn the provision examples like future operating losses are not provision warranty provision but can you please explain by a short example how do we actually recognise it
(5) the accounting policy says that accounting is a change in recognition presentation and measurement
Only problem lies in measurement
We change from cost model to rev model it says that it relates to IAS 16 so no change in policy
However if we change from fifo to avco for inventory it is a change in policy we can say here it relates to IAS 2 similarly change from HC to
Replacement cost
Please can you explain me these it would be very helpful.
Thank you