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Under IFRS, the cumulative effect of an accounting change is not calculated for a change when the change was voluntarily made by management. to the

Under IFRS, the cumulative effect of an accounting change is not calculated for a change

when the change was voluntarily made by management.

to the percentage-of-completion method from the completed-contract method.

when the effect of the change cannot be determined.

All of the options require calculation of the cumulative effect of the change.

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