A change from FIFO to LIFO is a change in -------------------------- that is accounted for prospectively.
accounting principle
A change from FIFO to LIFO is a change in accounting principle that is accounted for ----------------------.
prospectively
The income tax basis of accounting is a --------------------- method
non GAAP
An error correction is accounted for by restating all --------------------- presented and adjusting the beginning retained earnings of the earliest period presented.
prior periods
An error correction is accounted for by restating all prior periods presented and adjusting the beginning --------------------- of the earliest period presented.
retained earnings
An error correction is accounted for by restating all prior periods presented and adjusting the beginning retained earnings of the earliest ------------------------.
period presented
an accounting principle may only be changed if required by ----------------- or if the alternative is preferable and more fairly presents the information