Chapter 22 Content Learning Worksheet - Answer the question and provide the page number of your solution. 1. _______Name and define four types of Accounting Changes. 2. _______List each of the types of Accounting change, and choose the approach used to change the financial statements. _____________________________ Retrospective Prospective Current _____________________________ Retrospective Prospective Current _____________________________ Retrospective Prospective Current _____________________________ Retrospective Prospective Current 3. _______What would motivate management to change the financial statements for their own benefit? (Hint: Text discusses 4 reasons) 4. ________Name at least three types of errors that could occur in the financial statements: