Where an Accounting Estimate Has Been Revised Materially the Item

question 14

Multiple Choice

Where an accounting estimate has been revised materially the item is:

• A)to be accounted for retrospectively;
• B)not required to be recognised in the current period;
• C)to be accounted prospectively;
• D)to be adjusted in the comparative numbers of previous periods.

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Definitions:

Nucleotide Sequences

The order of nucleotides in a DNA or RNA molecule, determining the genetic information carried by that molecule.

DNA Strand

One of the two long chains of nucleotides twisted together to form a double helix in the DNA molecule, encoding genetic information.

Complement

A group of proteins in blood and other body fluids that are activated by an antigen–antibody complex and then destroy pathogens.

X-ray Diffraction

A technique for determining the spatial arrangement of the components of a crystal.