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Company Accounting Study Set 1
Quiz 14: Disclosure: Legal Requirements and Accounting Polices
Disclosing Entities Must Prepare a Half Year Financial Report in Accordance
Question 42
True False
Disclosing entities must prepare a half year financial report in accordance with AASB 134 Interim Financial Reporting.
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Q 43
Companies must always disclose the fact that their financial statements are prepared using the going concern assumption.
Q 44
An entity is not permitted to change its accounting policies.
Q 45
If there are difficulties in distinguishing between a change in an accounting estimate and a change in an accounting policy,the change must be treated as a change in an accounting estimate.
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