What do we mean by a change in accounting principle where, Financial Accounting

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What do we mean by a change in accounting principle where

What do we mean by a change in accounting principle? Where are changes in accounting principle disclose on a company's annual report? How is the change reflected on a company's financial statements? The most noteworthy item on the income statement is net income. The most noteworthy item on the cash flow statement is not net cash flow. Explain this comment. Do you agree?

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