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Which of the following is a change in

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Reference no: EM13481960

Which of the following is a change in estimate?

1) A change from thefull costing method in the extractive industries.
2) A change frompercentage-of-completion to the completed contractmethod.
3) Consolidating asubsidiary for the first time.
4) A change in thetermination rate of employees under a pension plan.

Reference no: EM13481960

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