QUESTION 18 Liberty Limited reports its financial results in accordance with IFRS. The company's accounts receivable on December 31, 20x4 included an account that was not identified as doubtful and for which an allowance was not created. The company wrote off this receivable in July 20x5 when the customer declared bankruptcy. Assuming that all amounts are material, what type of accounting change is this? a. Change in accounting policy ob. Change in accounting estimate o Correction of an error from prior period A