Effect of a change in accounting principle

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Reference no: EM13128211

The effect of a change in accounting principle that is inseparable from the effect of a change in accounting estimate should be reported:

a. in the period of change and future periods.

b. by restating the financial statements of all prior periods presented.

c. by showing the pro forma effects of retroactive application.

d. as a correction of an error.

Reference no: EM13128211

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