IPSAS 3—ACCOUNTING POLICIES, CHANGES IN …

ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS IPSAS 3 108 IPSAS 3, “Accounting Policies, Changes in Accounting Estimates and Errors” is set out in paragraphs 1−61 and the Appendix. All the paragraphs have equal authority. IPSAS 3 should be read in the context of its objective and the Basis for Conclusions,

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