PAS 8 please help me

4. According to PAS 8, a change in accounting estimate is accounted for a. using a transitional provision, if any. b. retrospectively c. prospectively d. a, b or c, whichever is most appropriate 5. Entity A changes its inventory cost formula from FIFO to Weighted average. How should Entity A account for this change? a. by retrospective restatement, as a change in accounting policy b. by prospective application, as a change in accounting estimate c. by retrospective application, as a change in accounting policy d. as a correction of prior period error 6. According to PAS 8, these are the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements. a. Accounting policies c. Accounting standards b. Accounting estimates d. Accounting assumptions 7. A change in the pattern of consumption of economic benefits from an asset is most likely a a. change in accounting policy. c. error. b. change in accounting estimate. d. any of these 8. PAS 8 permits a change in accounting policy only if the change a. is required by a PFRS b. results in reliable and more relevant information c. a orb d. PAS 8 does not permit a change in accounting policy 9. These arise from misapplication of accounting policies, mathematical mistakes, oversights or misinterpretations of facts, or fraud. a. Error b. Change in accounting estimate c Change in accounting policy d. Impracticable application 10. How should the following changes be treated, according to PAS 8? I. A change is to be made in the method of calculating the provision for uncollectible receivables. Investment properties are now measured at fair value, having previously been measured at cost. Change (1) Change (2) a. Change of accounting policy Change of accounting policy b. Change of accounting policy Change of accounting estimate c Change of accounting estimate Change of accounting policy d. Change of accounting estimate Change of accounting estimate