Under IPSAS 3, which of the following require retrospective application

date：2026-02-13 19:40:42 author：admin browse： time View comments Add Collection

Under IPSAS 3, which of the following require retrospective application

Under IPSAS 3, which of the following require retrospective application? (Select all that apply)

    A) Changes in accounting policies

    B) Changes in accounting estimates

    C) Corrections of prior period errors

    D) Changes in presentation

    Answer: A, C

    Explanation: IPSAS 3 requires retrospective application for changes in accounting policies and corrections of prior period errors. Changes in accounting estimates are applied prospectively.