When a company changes an accounting principle, it should report the change by reporting the cumulative effect of the change in the current year's income statement is false

When changing from the equity method to the fair value method, a company must eliminate the balance in Unrealized Holding Gain or Loss is fasle

companies report Accumulated Other Comprehensive income(PSC) as a liability on the balance sheet is false

companies should recognize the entire increase in PBO due to a plan initiation or amendment as pension expense in the year of the amendment is false too.

I don't know why. These things are all false. Can you explain to me plz.