Describe how accounting policies and changes

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Accounting policies and other disclosures

Learning objective 1: Describe how accounting policies and changes to accounting policies are disclosed in general purpose financial statements

Learning objective 2: Describe how changes in accounting estimates are accounted for and disclosed in general purpose financial statements

Learning objective 3: Explain how prior period errors arise, and how they are accounted for and disclosed in general purpose financial statements

Reference no: EM132898411

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