Preparing financial statements [AF-STM]

Which of the following is the best description of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors regarding a change in an accounting estimate (for example, a revised useful life of a machine)?

It is not permitted once the statements have been issued
It is applied prospectively in the current and future periods
It is shown as a separate prior-period adjustment in equity
It is applied retrospectively by restating prior-period figures
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