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Retrospective Accounting Changes

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Preview of IAS 8 Amendment
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IAS 8 Amendment (SABT-Tip-September-2021-IAS-8-Definition-of-accounting-etsimate.pdf)

178 KBNatascha DreschelEN 1 page
The IASB amended IAS 8 to include a definition for accounting estimates, effective for annual periods beginning on or after 1 January 2023

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