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Identify the approach for the type of accounting change indicated: Select one: a. Change in Accounting Principle: Currently b. Change in Accounting Estimate: Retrospectively c.

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Identify the approach for the type of accounting change indicated: Select one: a. Change in Accounting Principle: Currently b. Change in Accounting Estimate: Retrospectively c. Change in Reporting Entity: Prospectively d. Change due to Accounting Error: Retrospectively

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