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Complete the Following Table by Giving One Example of a Change

Question 17

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Complete the following table by giving one example of a change in accounting policy for each financial statement item.
 Financial Statement Item  Changes in Accounting Policy  Revenue  Operating expenses  Receivables  Property, plant and equipment (PPE)  Government assistance  Accounting standards \begin{array} { | l | l } \hline \text { Financial Statement Item } & \text { Changes in Accounting Policy } \\\hline \text { Revenue } & \\\hline \text { Operating expenses } & \\\hline \text { Receivables } & \\\hline \text { Property, plant and equipment (PPE) } & \\\hline \text { Government assistance } & \\\hline \text { Accounting standards } & \\\hline\end{array}

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