Which of the Following Is Not an Accounting Change

question 39

Multiple Choice

Which of the following is not an accounting change?

• A) Change in accounting principle
• B) Change in accounting estimate
• C) Change in a reporting entity
• D) Change because of an error

---

Definitions:

Negative Comments

Remarks or feedback that focus on criticism or highlight flaws and issues, which can impact the recipient's motivation and confidence.

Performance Reviews

A formal assessment process where an employee's job performance is evaluated, typically on a regular basis.

Diversity Climate

The organizational atmosphere perceptions regarding the support for and integration of diversity within a workplace.

Business-unit Performance

Measurement of the effectiveness, efficiency, and profitability of an individual business segment within a larger organization.