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15. A change that uses the prospective approach is accounted for by a. Implementing it in the current year b. Giving current recognition of the

15. A change that uses the prospective approach is accounted for by

a. Implementing it in the current year b. Giving current recognition of the past effect of the change c. Retrospective restatement of all prior financial statements in a comparative annual report d. Reporting pro forma data

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