FASB codification research
• LO20–2
Access the FASB Accounting Standards Codification at the FASB website (www.fasb.org). Determine the specific citation for accounting for each of the following items:
1. Reporting most changes in accounting principle.
2. Disclosure requirements for a change in accounting principle.
3. Illustration of the application of a retrospective change in the method of accounting for inventory.
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