أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
1. The title of the international standard that has caused the change to occur2. The reasons which suggest that the change will provide reliable and more relevant information3. The nature of the change4. The fact that the change has been accounted for in accordance with transitional provisions specified in the applicable standard
a)Reasons for change & whether effect given retrospectively or prospectively
b)quantification of change in profit or lss or balance sheet items due to change in policy
c)If it is not possible to quantify, a statement explaning the fact
