P3-25. Accounting changes L.O. 3-4) (Easy 3 minutes) For the following types of accounting changes, identify the relevant criteria for each accounting change by selecting "yes, " "no," or "n/a" (not applicable). Type of accounting change a. Change in estimate b. Change in accounting policy c. Correction of an error Accounting change due to management choice? Yes No n/a Yes No n/a Yes No n/a Information known (or should have been known) in prior period? Yes No n/a Yes No n/a Yes No n/a