Which of the Following Is NOT Considered a Change in Accounting

question 41

Multiple Choice

Which of the following is NOT considered a change in accounting policy?

• A) change in depreciation method
• B) change from FIFO to weighted average cost
• C) initial adoption of a new accounting standard
• D) change in accounting for a defined benefit pension plan from deferral and amortization to immediate recognition

---

Definitions:

Satisfaction Rating

A measurement that captures how products, services, or experiences meet or surpass the expectations of the user or customer.

Positive Correlation

A relationship between two variables where both variables move in the same direction.

Negative Correlation

A relationship between two variables in which one variable increases as the other decreases, and vice versa.

Alcohol Consumption

The act of drinking beverages that contain ethanol, which can have varying effects on health and behavior depending on the amount and frequency of consumption.