READING VERIFICATION FORM - CHAPTER 20
Spiceland and Sepe
ACCOUNTING CHANGES AND ERROR CORRECTIONS
1.What are the three types of accounting changes?



 
 
 
 
 
 

2. How are changes in accounting estimate accounted for?







 


 

3. How are corrections of errors accounted for?



 
 
 
 
 
 
 

4. What approaches are used to account for changes in accounting principle and when are they used?