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7 January, 10:25

Indicate with the appropriate letter the nature of each adjustment described below: Type of Adjustment A. Change in accounting principle (reported retrospectively) B. Change in accounting principle (exception reported prospectively) C. Change in estimate D. Change in estimate resulting from a change in accounting principle E. Change in reporting entity F. Correction of an error

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  1. 7 January, 13:01
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    A. Change in accounting principle (reported retrospectively) - PR

    B. Change in accounting principle (exception reported prospectively) - PP

    C. Change in estimate - E

    D. Change in estimate resulting from a change in accounting principle - EP

    E. Change in reporting entity - R

    F. Correction of an error - N
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