FAR31 Accounting Changes and Error Corrections

Accounting Changes and Error Corrections F31-12b

What justifies an accounting principle change?

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Accounting Changes and Error Corrections F31-11b

What are not considered accounting principle changes?

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Accounting Changes and Error Corrections F31-10b

What is the definition of a ‘change in accounting principle?’

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Accounting Changes and Error Corrections F31-09b

What is the accounting approach for correction of accounting errors?

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