Question 11 [14 points) a) Descnbe the different measurement bases that are included in the IFRS Conceptuat Framework b) What is a performance obligation, as described in IFRS 157 What are the two criteria required to classify a good or service as distinct Question 12 (14 points) If a company discovers an error in a depreciation calculation that was made two years ago, what accounting procedure should be followed to deal with this cror? Why is this procedure necessary