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Disclosure notes related to a change in accounting principle under the retrospective approach should include:
Social Change
The transformation over time of cultural values, norms, and social structures, often leading to significant modifications in society.
Structural-functionalism
A sociological perspective that sees society as a complex system whose parts work together to promote solidarity and stability.
Family Survival
The strategies and practices families adopt to ensure their collective well-being and endurance through challenges.
Conflict Perspective
A sociological approach that emphasizes the role of power and coercion in producing social order.
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