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If it is material, which of the following does not require all prior reported financial statements and/or retained earnings to be changed or adjusted? Group

If it is material, which of the following does not require all prior reported financial statements and/or retained earnings to be changed or adjusted?

Group of answer choices

Change in an accounting principle.

Change in an estimate.

Correction of an accounting error.

The correct answer is not listed.

Change in a reporting entity.

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