Explore the FASB Codification sections regarding accounting changes. Identify one concept that you did not know prior to completing this research and share it with the class, citing the code section. Identify one question that has arisen as you have explored accounting changes in the codification, and post this question as well. Participate in follow-up discussion by answering your classmates questions as posted. All posts should be grammatically correct and proofread for spelling. Please include proper citations in your discussion post. Points will be deducted if proper citations are not used.