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Which of the Following Statements Is True Regarding Changes in Accounting

Question 55

Multiple Choice

Which of the following statements is true regarding changes in accounting methods?


A) The treatment of a change in accounting method differs depending on who initiates the change.
B) Adjustments arising from a voluntary change in accounting method are generally accounted for in the year of the change.
C) Taxpayers who change from an incorrect method of accounting to a correct method of accounting are not required to obtain the consent of the IRS.
D) Corrections due to errors are treated the same as changes in accounting methods.

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