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Under IFRS, the retrospective approach should not be used if: the company does not have trained staff to perform the analysis. retrospective application requires assumptions
Under IFRS, the retrospective approach should not be used if: the company does not have trained staff to perform the analysis. retrospective application requires assumptions about management's intent in a prior period. the effects of the change have counterbalanced. Utb the effects of the change have not counterbalanced
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