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Proper treatment for reporting a change in entity

Question 1: Provide some examples of accounting estimates. What is the "preferred" approach for changes in accounting estimates?

Question 2: What is the proper treatment for reporting a change in entity?

Question 3: In recent years, the Wall Street Journal has indicated that many companies have changed their accounting principles. What are the major reasons why companies change accounting methods?

Question 4: What are changes of accounting principle? Which does FASB require companies to use?

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Accounting Basics: Proper treatment for reporting a change in entity

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