ACCA AAA INT Syllabus D. Audit of Historical Financial Information - Changes in Accounting Policy - Notes 39 / 41
Changes in accounting policy
Change comparatives also
Changes in accounting estimates
Just change this year and not comparatives
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Syllabus D. Audit of Historical Financial Information
D3. Evaluation and review
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Syllabus D. Audit of Historical Financial Information
D3. Evaluation and review