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accounting changes - Coggle Diagram
accounting changes
change in accounting policy
what is acctg policy
circumstance where you can change acctg policy
not an example of changes in acctg policy
accounting for changes in acctg policy
change in accounting estimate
steps in applying change in accounting estimates
change in reporting entity is a change in accounting policy or estimate
business combination
error correction
types of errors
current period error
prior period error
statement of FP error
income statement error
mixed error
counterbalancing
retrospective restatement
non counter balancing
what if change is difficult to determine if it is change in estimate or policy?
what does it retrospective application mean '