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Which of the following accounting changes is not considered a major change? change in the method of valuing inventory change from the accrual basis to

Which of the following accounting changes is not considered a major change?

change in the method of valuing inventory

change from the accrual basis to the cash basis

change in the use of a specialized method of computing income, such as the crop method for farmers

correction of a mathematical error

all of the above are major changes

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