It was announced that IFRS accounting rules had changed. The new rule specified that all companies affected by the change had to restate their financial statements for all years affected by the change. Select one of these three items - Is this considered: an error; a change in estimate; a change in policy. And then: Select one of these two items - Should this be adjusted: retrospectively; prospectively NOTE - two boxes should be selected! Change in Error estimate Change in policy Retrospective It was announced that IFRS accounting rules had changed. The new rule specified that all companies affected by the change had to restate their financial statements for all years affected by the change. Select one of these three items - Is this considered: an error; a change in estimate; a change in policy. And then: Select one of these two items - Should this be adjusted: retrospectively; prospectively NOTE - two boxes should be selected! Change in Error estimate Change in policy Retrospective