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In which of the following situations will a third statement of financial position not be required to be presented in accordance with IAS 1 Presentation

In which of the following situations will a third statement of financial position not be required to be presented in accordance with IAS 1 Presentation of Financial Statements?

a. A change in accounting estimate

b. Reclassification of items in the financial statements.

c. Retrospective restatement of items in the financial statements.

d. Retrospective application of accounting policy.

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