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A Retrospective Restatement Appears In

Question 77

Multiple Choice

A retrospective restatement appears in:


A) The income statement following the subtotal "Profit before Retrospective Restatements."
B) The statement of changes in equity as an adjustment to the ending balance of retained earnings.
C) Footnotes to the financial statements.
D) The statement of changes in equity as an adjustment to the beginning balance of retained earnings.

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