Which of the Following Changes Would Not Be Accounted for Using

question 96

Multiple Choice

Which of the following changes would not be accounted for using the prospective approach?

• A) A change to LIFO from average costing for inventories.
• B) A change from application of the LCNRV rule from individual item costing to an aggregate costing approach.
• C) A change from straight-line to double-declining balance depreciation.
• D) A change from double-declining balance to straight-line depreciation.

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Definitions:

Antisocial Personality Disorder

A mental condition characterized by a long-term pattern of disregard for, or violation of, the rights of others.

Cluster B

A category within the Diagnostic and Statistical Manual of Mental Disorders that includes personality disorders characterized by dramatic, overly emotional, or unpredictable thinking or behavior.

Personality Disorders

Mental health disorders characterized by enduring maladaptive patterns of behavior, cognition, and inner experience, exhibited across many contexts and deviating from those accepted by the individual's culture.

Borderline

Often referring to Borderline Personality Disorder, a mental health condition characterized by unstable moods, behaviors, and relationships.