Which of the following is NOT considered to be a change in accounting policy? a....

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Accounting

Which of the following is NOT considered to be a change in accounting policy?

a. changing from the cost basis to the fair value model for measuring investments

b. initial adoption of a new accounting standard

c. changing from weighted average to FIFO for valuing inventories

d. reclassifying items on the financial statements of prior periods to make the statements more comparable

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