Accounted for using the prospective approach

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Which change would not be accounted for using the prospective approach?

A. The number of common shares outstanding multiplied by the stock's par value per share

B. The number of common shares outstanding multiplied by the stock's current market value per share

C. The number of common shares issued multiplied by the stock's par value per share

D. None of the above

Reference no: EM13906958

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