CA CPT Model Test Paper 7 with solutions for online practice

Question : 11 of 200

Marks: +1, -0

Change in accounting estimate means:

Differences arising between certain parameters estimated earlier and re-estimated during the current period.
Differences arising between certain parameters estimated earlier and actual results achieved during the current period.
Differences arising between certain parameters re-estimated during the current period and actual results achieved during the current period.
Both (a) and (b).

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