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Which of the following requires only a current or prospective change or adjustment to the financial statements? Group of answer choices A. Correction of an

Which of the following requires only a current or prospective change or adjustment to the financial statements?

Group of answer choices

A. Correction of an error.

B. Voluntary change in an accounting principle.

C. Change in an accounting entity such as a merger of two companies.

D. The correct answer is not listed.

E. Change in an estimate.

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