Which of the following situations are not dealt with as changes in policy under paragraphs 19 to 31 of IAS 8?Your answerAFirst adopting the revaluation model for a class of property, plant and equipment.BA change in the measurement basis of a class of existing assets required by a new IFRS.CVoluntarily moving from one cost formula to another for the same inventories.DAdopting a policy for transactions that were previously immaterial.EApplying a policy to transactions that differ in substance from previous ones.SubmitHint