Question: A change in Blank _ _ _ _ _ _ relates to a change in method of accounting for an item, whereas a change in

A change in Blank______ relates to a change in method of accounting for an item, whereas a change in Blank______ arises from a new calculation due to new information or new experience.
Multiple choice question.
accounting estimate; accounting principle
accounting principle; reporting entity
accounting principle; accounting estimate
reporting entity; accounting principle

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