Changing methods, estimates, or power voters. It is disclosed in notes in financial statements.
What is ACCOUNTING CHANGE?
- CHANGE IN ACCOUNTING PRINCIPLE
- CHANGE IN ACCOUNTING METHOD
- CHANGE IN ACCOUNTING PERIOD
- CHANGE IN ACCOUNTING ESTIMATE
- CHANGE IN ACCOUNTING PRINCIPLES
- ACCOUNTING POLICIES
- CHANGE OF BENEFICIARY PROVISION
- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (SSAP)
- ACCOUNTING RATE OF RETURN (ARR)
- FINANCIAL ACCOUNTING STANDARDS BOARD (FASB)
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