Question: An emphasis-of-matter paragraph addressing conshstency will be added to the auditor's report when An entity changes, its method of accounting for bond-carrying values from the

An emphasis-of-matter paragraph addressing conshstency will be added to the auditor's report when An entity changes, its method of accounting for bond-carrying values from the straight-fine method to the ellective interest method and the effect on comparability is material. Vendor Advances, a carrent asset account is separatel- presented instead of being included in Other Current Ausction the balance sheet. A charge in accounting principles occurred resulting in an immaterial effect on comparablity. The salvage value of an asset is modifed from $10.000 to $5.000.

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