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Which of the following is a good example of changes in accounting principles? 1.A change in income, due to a change for post-retirement benefits 2.A

Which of the following is a good example of changes in accounting principles?

1.A change in income, due to a change for post-retirement benefits

2.A change in earnings per share, due to an increase in the number of shares of common stock

3.A change in earnings before taxes, because of a change in internal rates on debt

4.None of the above

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