New Enroll in RBI Grade B New Batch - Starts on May 21

Question

Which of the following is an example of a change in

accounting policy that must be disclosed under AS 1?

A An increase in the provision for doubtful debts based on new business risks

B A change in the estimated useful life of assets

C A shift from Straight-Line Depreciation to Written Down Value Method

D A revaluation of assets due to market fluctuations

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