Quiz – Accounting Principle – Retrospective (Not the modified retrospective)

Intermediate Accounting

Spiceland, Nelson, and Thomas

10th Edition

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A change in accounting principle that is used using with retrospective approach:

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  • Search Terms: a accounting adjusting adjustment adoption all and approach as balance been beginning change cumulative current earnings. restating effects financial for had if implemented in includes: implementing is new not of on only or period periods periods. applying periods. not presented principle prior recording retained retrospective standard statements that the those to used using
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