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patrickgonzalezjr13
19.10.2020 •
Physics
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Ответ:
Ответ:
The correct answer is "b. Restating financial statements of all periods presented as if the new standard had been used in those periods".
Explanation: A change in accounting principle that is implemented using the retrospective approach includes Restating financial statements of all periods presented as if the new standard had been used in those periods
The retrospective approach in the implementation of a change in an accounting principle implies that it is applied and should be used eh all the financial statements even if they are of dates prior to the change of the principle.