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A change in accounting policy, in addition to a person for which the changeover is specified by a different IFRS, shall be reflected by:
Description of accounting policies and methods of computation followed in interim monetary statements [text block] Disclosure text block
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If an estimate of an sum documented in an interim time period is transformed appreciably over the remaining interim duration of the money calendar year but a independent fiscal report is not really posted for that final interim interval, the character and degree of that change in estimate shall be disclosed in a Take note to your yearly economic statements [Refer:IAS 1 paragraphs 36 and 37] for that financial calendar year.
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Explanation of nature and degree of changes in estimates of amounts documented in prior interim durations or prior economical a long time Disclosure text
Description of cross-reference to disclosures introduced exterior interim economic statements Disclosure textual content