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Standards, IAS 16, Property, Plant and Equipment
IAS 38, Intangible…
Standards
IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors,
IAS 8.5 the specific principles, bases, conventions, rules and practices adopted by an entity in preparing and presenting financial statements
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IAS 8.13 requires that accounting policies must be applied consistently for similar transactions, other events and conditions
8.14 only if: it is required by a Standard or an Interpretation; or the change results in the financial statements providing reliable and more relevent
Change in estimates are not applied retrospectively, are applied prospectively
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IAS 16, Property, Plant and Equipment
IAS 38, Intangible Assets
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