Changes to accounting policy may have both direct and indirect effects. List the methods used to record indirect consequences of a change in accounting policy under International Financial Reporting Standards

Contemporary Auditing
11th Edition
ISBN:9781337650380
Author:KNAPP
Publisher:KNAPP
Chapter2: Audits Of High-risk Accounts
Section2.2: Golden Bear Golf, Inc.
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Changes to accounting policy may have both direct and indirect effects. List the methods used to record indirect consequences of a change in accounting policy under International Financial Reporting Standards.

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