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Which of the following is considered a change in accounting estimate? a change from ASPE to IFRS a change that is implemented in order to

Which of the following is considered a change in accounting estimate?

a change from ASPE to IFRS

a change that is implemented in order to improve net income in the current reporting period

a change that makes the financial statements more relevant and reliable

a change in the estimated life and/or residual value of a long-lived asset

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