A Change in Accounting Estimate Affected by a Change in Accounting

question 68

Multiple Choice

A change in accounting estimate affected by a change in accounting principle should be reported as

• A) a change in accounting principle.
• B) a change in accounting estimate and a change in accounting principle.
• C) a change in accounting estimate.
• D) neither a change in accounting estimate nor a change in accounting principle.

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Definitions:

House's Path-Goal

A leadership theory that suggests leaders can increase subordinate satisfaction and performance by clarifying and clearing the paths to their goals, taking into account the work environment and the characteristics of the employees.

Worker Self-Confidence

The belief employees have in their own abilities to carry out tasks and achieve goals.

Substitutes for Leadership

Factors or conditions that make the direct leadership less necessary or irrelevant, such as highly routine jobs or comprehensive work processes.

Work Setting

The surroundings, both social and physical, where individuals carry out their work.