| Considerations when selecting and changing accounting policies | Recording | Presentation |
| Distinguishing changes in accounting policies and prior period | Recording | Presentation |
| GRAP 18 applicability | Recording | Presentation |
| Preparing AFS to meet users' needs recording | Recording | Presentation |
| Provision versus contingent liability | Recording | Presentation |
| Understanding IGRAP 18 Substantive and protective rights | Recording | Presentation |
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