Analyze the change in accounting principle, Accounting Standards

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Analyze the change in accounting principle

Response to the following questions:

1. If a company that uses IFRS discovers an error but determines that it is impracticable to restate its financial statements for all prior periods, what alternatives does IFRS allow? How does this compare with U.S. GAAP?

2. How does the accounting for an indirect effect of a change in accounting principle differ between IFRS and U.S. GAAP?

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Accounting Standards: Analyze the change in accounting principle

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Accounting Standards: Analyze the change in accounting principle

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