TMI BlogDisclosures of Change in Accounting Policies in FSX X X X Extracts X X X X X X X X Extracts X X X X ..... res of Change in Accounting Policies in FS When change in Accounting Policies has effect on Current Period, Previous Period and Future Period. Entity shall disclose When change is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Current Period Prior Period and its adjustment If retrospective change is impractical, then reason for it. When has not applied New Ind AS that has been issued. Entity shall disclos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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