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1. The income statement reveals A) resources and equities of a firm at a point in time. B) resources and equities of a firm for a period of time. C) net earnings (net income) of a firm at a point in time. D) net earnings (net income) of a firm for a period of time. 2. Which of the following is true of accounting for changes in estimates? A) A company recognizes a change in estimate by making a retrospective adjustment to the financial statements. B) A company accounts for changes in estimates only in the period of change, even though it affects the future periods. C) Changes in estimates are not carried back to adjust prior years. D) Changes in estimates are considered as errors. 3. Earnings per share should always be shown separately for A) net income and gross margin. B) net income and pretax income. C) income from continuing operations. D) discontinued operations items and prior period adjustments. 4. Which of the following items will not appear in the retained earnings statement? A) Net loss B) Prior period adjustment C) Discontinued operations D) Dividends Page 1