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Chapter 4 - Accounting Policies, Estimates and Errors

What are accounting policies?

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What are accounting estimates?

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Accounting policies vs. Accounting estimates

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What are errors?

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Other useful information :

Chapter 4 AMD (latest)

Illustrative Guide on Prior Period Errors


Go to:  Chapter 3 Financial Statement Presentation                                             Go to:  Chapter 5 Appropriation Statement

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