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QUESTION 13 IFRS allows for revaluation of PP&E with the differences impacting OCI, but not net income. True False QUESTION 14 Which of the following should be reported as a prior period adjustment? Mistakes in the application of accounting principles, but not changes in the lives of depreciable assets. Both mistakes in the application of accounting principles and changes in the estimated lives of depreciable assets. Changes in the lives of depreciable assets, but not mistakes in the application of accounting principles. Neither changes in the lives of depreciable assets or mistakes in the application of accounting principles