Codification: Using the FASB Codification, complete the following exercises: Exercise 2: Access the Master Glossary and answer the following: A. What is an accounting change? B. How is a change in accounting principle distinguished from a "change in accounting estimate effected by a change in accounting principle"? C. What is the formal definition of comprehensive income? Exercise 3: Access the Codification and answer the following: A. What guidance does the Codification provide on the classification of current liabilities? B. What entities are not required to provide a Statement of Cash Flows