Discuss how a change in accounting policy is handled when it is impractical to ascertain earlier values due to unforeseen circumstances.

Auditing: A Risk Based-Approach (MindTap Course List)
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ISBN:9781337619455
Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Chapter9: Auditing The Revenue Cycle.
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Discuss how a change in accounting policy is handled when it is impractical to ascertain earlier values due to unforeseen circumstances.

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