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Which of the following disclosures is not required for a change from sum-of-the-years-digits to straight-line? a.The cumulative effect on prior years, net of tax, in

Which of the following disclosures isnotrequired for a change from sum-of-the-years-digits to straight-line?

a.The cumulative effect on prior years, net of tax, in the current income statement

b.The justification for the change

c.Pro forma data on income and earnings per share

d.All of these are required.

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