Which of the following is correct regarding the provisions of IAS No. 8 on accounting changes and error corrections?

a. IAS No. 8 requires that correction of an error be made only by restatement of all prior periods presented.
b. IAS No. 8 requires correction of an error to be made only by reflecting the effect of the correction in income of the period in which the error was discovered without restating previously reported results.
c. IAS No. 8 allows correction of an error to be made either through restatement of all period periods presented or by reflecting the effect of the correction in income of the period in which the error was discovered without restating previously reported results.
d. IAS No. 8 reflects a preference for not restating prior results in reporting accounting changes and error corrections.


C

Business

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