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College Of DuPage - FALL 2012 | ||
Section NET01 | ||
Intermediate Accounting, , Problem Solving Survival Guide (Volume 2) by Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Marilyn F. Hunt, Ph.D. Paperback, 404 Pages, Published 2011 ISBN-10: 1-118-01448-0 / 1118014480 ISBN-13: 978-1-118-01448-6 / 9781118014486 (Continued) ACCOUNTING CHANGE. A change in (1) an accounting principle, (2 ) an accounting estimate, or (3) the reporting entity. The correction of an error in previously issued financial statements is not an accounting change. CHANGE IN ACCOUNTING PRINCIPLE. A change from one generally accepted a |