Which of the following would be considered a change in accounting principle? Select one: ...

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Accounting

Which of the following would be considered a change in accounting principle?
Select one:
a. A change from the LIFO method to the FIFO method of inventory valuation
b. A change from the Double-Declining-Balance method to the Straight-line Depreciation method for depreciating factory equipment
c. A change in the method used to calculate research and development expense following the adoption of a new accounting standard
d. A and B
e. A and C
f. B and C
g.A,B, and C
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