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Question 1 of 4
1. Question
IAS 8 __________ disclosure of an impending change in accounting policy when an entity has yet to implement a new IFRS that has been issued but not yet come into effect.
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Question 2 of 4
2. Question
Under which of the following circumstance is IAS 8 applicable?
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Question 3 of 4
3. Question
It is __________ to make, or leave uncorrected, immaterial departures from IFRSs to achieve a particular presentation of an entity’s financial position, financial performance or cash flows.
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Question 4 of 4
4. Question
What shall management consider first in order to exercise its judgement in the absence of an IFRS that specifically applies to a transaction, other event or condition?
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