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The Effect of a Revision of an Accounting Estimate Must

Question 23

Multiple Choice

The effect of a revision of an accounting estimate must be recognised in profit and loss in which reporting periods?


A) in the present, prior (by adjusting retained earnings) and future periods affected
B) in the present and future periods affected
C) in the present and prior reporting periods (by adjusting retained earnings)
D) not recognised in any period

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