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Lecture Intermediate accounting (IFRS 2nd edition): Chapter 22 - Kieso, Weygandt, Warfield
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Chapter 22 - Accounting changes and error analysis. In this chapter students will be able to: Identify the two types of accounting changes, describe the accounting for changes in accounting policies, understand how to account for retrospective accounting changes, understand how to account for impracticable changes, describe the accounting for changes in estimates. | Lecture Intermediate accounting (IFRS 2nd edition): Chapter 22 - Kieso, Weygandt, Warfield