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IAS 8 requires that in cases where it is hard to differentiate between a change in policy and a change in estimate the change is accounted for prospectively. But the balance on. Account payable Bank 1500. IAS 16 PROPERTY PLANT AND EQUIPMENT PRACTICE QUESTONS. Id like to ask about the solution to question 4 in the above Practice Questions on Income taxes. A Current Year End As at 30 June 2014.

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