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IAS 8会计政策：什么是会计政策的追溯应用？
IAS 8 会计政策 追溯应用 财务报告 国际会计准则 会计标准
Question 5 Select the correct answer. According to IAS 8, applying a new accounting policy to transactions as if that policy had always been applied is the definition of ______________. retrospective application prospective restatement prospective application error correction

retrospective application

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