Accounting changes and Error corrections are typically addressed simultaneously. Investopedia describes these conjoined terms as follows:

"Accounting changes and error correction refers to guidance on reflecting accounting changes and errors in financial statements. It outlines the rules for correcting and applying changes to financial statements, which include requirements for the accounting for, and reporting of, a change in accounting principle, a change in accounting estimate, a change in reporting entity, or the correction of an error."

As accounting professionals, we need to understand the distinction between these two terms. In your opinion, what separates an accounting change from an error correction? Give an example.