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9. Which of the following is a change in reporting entity? a. A change from the cost to the equity method b. Discontinuing a segment

9. Which of the following is a change in reporting entity?

a. A change from the cost to the equity method

b. Discontinuing a segment of operations

c. A change to the full cost method in the extractive industries

d. Consolidating a subsidiary not previously included in consolidated financial statements

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