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The impact of the change in accounting policies resulting from the new IFRSs is addressed as follows: Select one: a. in the income statement O

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The impact of the change in accounting policies resulting from the new IFRSs is addressed as follows: Select one: a. in the income statement O b. Included in retained earnings in shareholders' equity c. Modify the opening balances related to the change O d. In accordance with the requirements of the relevant standards

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