Statement of financial position as at the beginning of the earliest comparative period is not required when an entity A. Reclassifies items in its financial statements. B. Changes an accounting estimate. C.Applies an accounting policy retrospectively. D.Makes a retrospective restatement of items in its financial statements.

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A: Hi student Since there are multiple questions, we will answer only first question.

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A: Answer is 'A'

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Q: Hi please assist

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