Question: CE22.3 What reporting requirements does retrospective application require? CE22.4 If a company registered with the SEC justifies a change in accounting method as preferable under

CE22.3 What reporting requirements does retrospective application require?

CE22.4 If a company registered with the SEC justifies a change in accounting method as preferable under the circumstances, and the circumstances change, can that company switch back to its prior method of accounting before the change? Why or why not?

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