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Which the financial statements are authorized for issue

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Reference no: EM132677608

Problem 1: The financial statements are authorized for issue

a. When the financial statements are made available to shareholders.

b. When the shareholders approve the financial statements at their annual meeting.

c. When the approved financial statements are filed with a regulatory body.

d. When the board of directors reviews the financial statements and authorizes them for issue.

Problem 2: When it is difficult to distinguish a change in an accounting policy from a change in an accounting estimate, the change is treated as

a. Correction of an error.

b. Change in accounting policy

c. Change in accounting estimate with appropriate disclosure

d. Initial adoption of an accounting policy

Reference no: EM132677608

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