Is the following exception applicable to IFRS or U.S. GAAP?"If determining the effect of a change in accounting principle is considered impracticable, then a company should report the effect of the change in the period in which it believes it practicable to do so."

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The Answer of Is the following exception applicable to IFRS or U.S. GAAP?"If determining the effect of a change in accounting principle is considered impracticable, then a company should report the effect of the change in the period in which it believes it practicable to do so."

Is the Following Exception Applicable to IFRS or U