How must a change in accounting policy be accounted for to preserve comparability and consistency in the financial statements? Select one: a. Changes to accounting policy must be accounted for retrospectively, i.e. amounts recognized in previous accounting periods are restated to account for the change in accounting policy. b. None of the above is correct c. Changes to accounting policy must be accounted for prospectively, i.e. resulting change should not have impact on prior period financial statement comparatives. d. Changes to accounting policy should not be allowed.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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How must a change in accounting policy be accounted for to preserve comparability and consistency in the financial statements?
Select one:
a. Changes to accounting policy must be accounted for retrospectively, i.e. amounts recognized in previous accounting periods are restated to account for the change in accounting policy.
b. None of the above is correct
c. Changes to accounting policy must be accounted for prospectively, i.e. resulting change should not have impact on prior period financial statement comparatives.
d. Changes to accounting policy should not be allowed.
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