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11. Which of the following accounting changes does not require a retrospective adjustment? LIFO method to the FIFO method for inventory valuation Sum-of-the-years-digits depreciation method

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11. Which of the following accounting changes does not require a retrospective adjustment? LIFO method to the FIFO method for inventory valuation Sum-of-the-years-digits depreciation method to the straight-line depreciation method Percentage of receivables method to the percentage of sales method for recognition of bad debt Completed-contract method to the percentage-of-completion method for long-term contracts

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