In 2020, Santigo Enterprises changed its estimated percentage of bad debts from 4% of sales to 3% of sales. A note from the controller of Santigo Enterprises states that "although historically we have found that our bad debts are running at approximately 4.5% of sales, we feel that our increased profits this year will result in our customers wanting to pay us back on a timely basis" What are the impacts under IFRS?