What limit does IAS 8 place on the retrospective restatement of a prior period error?Your answerARestatement is replaced by a note when the error reduces equity.BRestatement is limited to the last two years, whatever data are available.CRestatement is optional when the error is old.DRestatement applies except to the extent that it is impracticable to determine the period-specific effects or the cumulative effect.SubmitHint