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FASB Statement No. 154 requires that a company account for a change in accounting estimate: a.in the period of change if the change affects only

FASB Statement No. 154 requires that a company account for a change in accounting estimate:

a.in the period of change if the change affects only that period.

b.in the period of change and future periods regardless of what periods affected by the change.

c.in future periods.

d.by a retrospective adjustment.

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