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What is the best description of the reason why Kraft Heinz Co . restated its financial statements? Multiple Choice improper accounting for asset impairments aggressive

What is the best description of the reason why Kraft Heinz Co. restated its financial statements?
Multiple Choice
improper accounting for asset impairments
aggressive disclosures for non-GAAP amounts to pre-tax GAAP income
faulty procurement practices understating cost of goods sold
correcting the accounting for bad debt reserves

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