Which of the following is false? IFRS 1 requires full retrospective application of all IFRS...

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Accounting

Which of the following is false?

IFRS 1 requires full retrospective application of all IFRS except for certain exceptions included under IFRS 1.

b. IFRS 1 requires full retrospective application of all IFRS unless this would be impracticable.

c. IFRS 1 requires the use of accounting policies according to each standard effective at the reporting date.

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