5 An enterprise has made a material change to an accounting policy in preparing its current financial statements.

Which of the following disclosures are required by IAS 8 Accounting policies, changes in accounting estimates

and errors in these financial statements?

1 The reasons for the change.

2 The amount of the consequent adjustment in the current period and in comparative information for prior periods.

3 An estimate of the effect of the change on future periods, where possible.

A． 1 and 2 only

B． 1 and 3 only

C． 2 and 3 only

D． All three items

[问答题]This place has plentiful material resources.

[问答题]This place has plentiful material resources.

[问答题]This place has plentiful material resources.

[问答题]This place has plentiful material resources.

[问答题]This place has plentiful material resources.

[单选题]_____ has made this invention is a remarkable person and worth remenberingA．whoeverB．whoC．no matter whoD．whom

[单选题]The monitor has made _______ the class meeting will not be postponed.A． clearB． clear thatC． it clear thatD． that clear

[单选题]The author has made a significant ____ to explain various issues regarding the web and its contents.A．reviewB．contactC．attemptD．comment

[单选题]C． Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following statements have been made:(i) Contribution will be inc

[试题]C．hurchill Ice Cream has to date made two unsuccessful attempts to become an international company.(d) What reasons would you suggest to explain this failure of Churchill Ice Cream to become an internationalcompany? (5 marks)