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Which of the Following Statements Is True Regarding Correcting Errors

Question 90

Multiple Choice

Which of the following statements is true regarding correcting errors in previously issued financial statements prepared in accordance with International Financial Reporting Standards?


A) The error can be reported in the current period if it's not considered practicable to report it retrospectively.
B) The error can be reported in the current period if it's not considered practicable to report it prospectively.
C) The error can be reported prospectively if it's not considered practicable to report it retrospectively.
D) Retrospective application is required with no exception.

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