nts in place of statements of individual companies or accounting for a business combination using the pooling of interests method B. Changing specific subsidiaries included in the group of companies for which consolidated financial statements are presented or changing the companees included in combined financial statements C. The creation, cessation, purchase, or disposition of a subsidiary or other business unit
an accounting change may result in financial statements that are actually those of a different reporting entity. Th change should be reported by restating the financial statements of all prior periods presented. Which of the following is not a change in the reporting entity?
A. Presenting consolidated statements in place of statements of individual companies or accounting for a business combination using the pooling of interests method
B. Changing specific subsidiaries included in the group of companies for which consolidated financial statements are presented or changing the companees included in combined financial statements
C. The creation, cessation, purchase, or disposition of a subsidiary or other business unit
D. A change among the
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