Change in Accounting estimate
      1. What necessitates a change in accounting estimate?
      2. Why do changes in accounting estimates occur?
      3. How is a change in accounting estimate reported?
      4. How does a change in accounting estimate differ from an error correction?
      5. Should prior periods' financial statements be restated for a change in accounting estimate?
      6. Should pro-forma presentations be made for a change in accounting estimate?

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