Which of the following is not classified as an accounting change by IFRS?(a) Change in accounting policy.(b) Change in accounting estimate.(c) Errors in fi nancial statements.(d) None of the above.

Auditing: A Risk Based-Approach (MindTap Course List)
11th Edition
ISBN:9781337619455
Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
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Chapter7: Planning The Audit: Identifying, Assessing, And Responding To The Risk Of Material Misstatement
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Which of the following is not classified as an accounting change by IFRS?
(a) Change in accounting policy.
(b) Change in accounting estimate.
(c) Errors in fi nancial statements.
(d) None of the above.

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