2) Which of the following is not a retrospective-type accounting change? A) Completed-contract method to...

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Accounting

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2) Which of the following is not a retrospective-type accounting change? A) Completed-contract method to the percentage-of-completion method for long-term construction contracts B) LIFO method to the FIFO method for inventory valuation C) Full-cost method to another method in the extractive industry D) Sum-of-the-years'-digits method to the straight-line method

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