Access the FASB Accounting Standards Codification at the FASB website (www.fasb.org). Determine the specific eight-digit Codification citation (XXX-XX-XX-X) for accounting for each of the following items: 

1. Reporting most changes in accounting principle. 

2. Disclosure requirements for a change in accounting principle. 

3. Illustration of the application of a retrospective change in the method of accounting for inventory.