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5 An enterprise has made a material change to an accounting policy in preparing its current financial statements.

单选题
2022-11-03 21:24
A、Which of the following disclosures are required by IAS 8 Accounting policies, changes in accounting estimates
B、and errors in these financial statements?
C、1 The reasons for the change.
D、2 The amount of the consequent adjustment in the current period and in comparative information for prior periods.
E、3 An estimate of the effect of the change on future periods, where possible.
F、A 1 and 2 only
G、B 1 and 3 only
H、C 2 and 3 only
I、D All three items
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A
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