When Reporting a Change in Accounting Principle, Required Disclosure(s)on the Income

Multiple Choice

When reporting a change in accounting principle, required disclosure(s) on the income statement include

A) a per share amount for the cumulative effect of the change.
B) the cumulative effect on prior years, net of tax.
C) the cumulative effect be disclosed immediately after discontinued operations.
D) silly question: a change in accounting principle is not reported on the income statement.