Which of the Following Disclosures Is Not Required for a Change

question 40

Multiple Choice

Which of the following disclosures is not required for a change from average cost to FIFO?

• A)Basic and diluted earnings per share for the current period and each prior period presented
• B)The nature of the change in accounting policy
• C)The amount of the adjustment relating to periods before those presented
• D)All of these answer choices are required.

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Definitions:

Repeated Measures

A research design where the same participants are observed multiple times under different conditions.

Posttest-pretest

An analysis framework where the performance or outcomes are examined after the intervention first, followed by comparison to the initial pre-intervention state.

Repeated Measures

A study design in which the same subjects are tested under each condition more than once, allowing for the control of individual differences.

Sorting Techniques

Sorting techniques are algorithms or methods used to rearrange a sequence of items or data into a particular order (ascending or descending), based on specific criteria.