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Discuss the accounting procedures for and illustrate the following (hint: be sure to describe the item, i.
Discuss the accounting procedures for and illustrate the following (hint: be sure to describe the item, i.e,. what is a change in estimate, provide some examples of each item a-c, and how are those items handled in the financial statements - addressing each item a-c):
(a) Change in estimate
(b) Change in reporting entity
(c) Correction of an error