Question: When an entity is considering making an accounting change, which of the following is the first question that must be asked to determine its nature

When an entity is considering making an accounting change, which of the following is the first question that must be asked to determine its nature and the appropriate accounting treatment? A. Is the change the result of information that was known or available in the prior period? B. Is the change required by applying initial application of IFRS or a new IFRS standard? C. Is the accounting change being made by choice? D. Is the change being made because of an error in the current period

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