Changes in accounting estimates are: -Considered accounting errors. -Reported as prior period adjustments. -Accounted for with a
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Changes in accounting estimates are:
-Considered accounting errors.
-Reported as prior period adjustments.
-Accounted for with a cumulative "catch-up" adjustment.
-Extraordinary items. Accounted for in current and future periods.
Related Book For
Intermediate accounting
ISBN: 978-0077647094
7th edition
Authors: J. David Spiceland, James Sepe, Mark Nelson
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