If a change in accounting estimates affects items on the statement of financial position, AASB 108 requires that the following disclosures be made: 1. The nature of the change. II. The effect of the change on comparative figures. II. The amount of the change that has an effect in the current period. 1. The amount of the change that affects future periods. O WII and IV only: 1.1, and IV 1.1 and only. O, and I only, CO