Changes in Accounting Policy
{"Image DocumentName": "Changes in Accounting Policy", "Image ImageDescription": "Retrospective Accounting Change Approach. IFRS permits a change in policy if: It is required by IFRS; or. It results in the financial statements providing more reliable and relevant information. LO 3 Understand how to account for retrospective accounting changes.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}