Which of the Following Would Not Be Considered a Change

question 81

Multiple Choice

Which of the following would not be considered a change in accounting principle?

• A) Changing the estimated percentage used in calculating bad debt expense
• B) Changing the inventory costing method used from FIFO to LIFO
• C) Changing from straight-line depreciation to double-declining balance depreciation
• D) Changing from the cost method of accounting for investments to the equity method

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