Disclosures – Changes in Accounting Policy and Error Correction For changes in policy resulting from applying the transitional provisions of a primary source of GAAP:For changes in policy resulting from applying the transitional provisions of a primary source of GAAP: a)Amount of adjustment for current period and each prior period presented, including the effect of the change on each financial statement line item and the per share amounts affected; b)Amount of the adjustment related to periods prior to those presented as comparative; c)Either that the change has been applied retroactively to the comparative information, or without restatement and an explanation why this was impractical; d)If the change may have an effect in future periods, a description of the provisions affecting future periods.
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