Current Attempt in Progress

An emphasis$-$of$-$matter paragraph addressing consistency will be added to the auditor's report when

An entity changes its method of accounting for bond$-$carrying values from the straight$-$line method to the effective interest method and the effect on comparability is material.

The salvage value of an asset is modified from $\backslash (\backslash$$ $10,000\backslash )$ to $\backslash (\backslash$$ $5,000\backslash ).$

Vendor Advances, a current asset account, is separately presented instead of being included in Other Current Assets on the balance sheet.

A change in accounting principles occurred resulting in an immaterial effect on comparability.