66. Award: 1.00 point The effects for a change in accounting principle would usually be reported on the face of the income statement for a change: From the straight-line method of depreciation to the declining-balance method. From presenting statements for errors which effect only one of the financial statements O In the service lives of depreciable assets. O In the residual value of a depreciable asset. None of these choices are correct. References Multiple Choice Difficulty: 2 Medium Learning Objective: 21-02 Identify changes in accounting policies as either mandatory or voluntary and illustrate the retrospective application with full or partial restatement and the related disclosures. 67. Award: 1.00 point