D is corrent because under IFRS reporting, changes in accounting policies are not considered prior period errors. Prior period errors include arithmetic mistakes; accounting policy application mistakes; and recognition, measurement, presentation, and disclosure mistakes.
A is incorrect because under IFRS reporting, incorrect application of accounting policies is considered a prior period error.
B is incorrect because under IFRS reporting, measurement mistakes are considered prior period errors.
C is incorrect because under IFRS reporting, disclosure mistakes are considered prior period errors.
|
