26 Which of the following statements best describes changes in accounting estimates? Oa. They are normally accounted for retrospectively with restatement Ob. They reduce the reliability of financial reporting Oc.They are normally accounted for retrospectively without restatement Od. They are normally accounted for prospectively QUESTION 27 Which of the following statements best describes the correction of prior period errors? Oa. They reduce the reliability of financial reporting Ob. They are normally accounted for retrospectively with restatement Oc. They are normally accounted for retrospectively without restatement Od. They are normally accounted for prospectively Click Save and Submit to save and submit. Click Sang All A