Accounting Change

Definition:

Change in

(1) an accounting principle;

(2) an accounting estimate; or

(3) the reporting entity that necessitates DISCLOSURE and explanation in published financial reports.

Related terms:

Prime Rate

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Term: Accounting -> Accounting Change

Accounting Change

Change in (1) an accounting principle; (2) an accounting estimate; or (3) the reporting entity that necessitates DISCLOSURE and explanation in published financial reports.

Conservatism