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Lesson 20.1 - Categories of Accounting Changes
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Lesson 20.2 - Approaches to Adjusting for Changes and Errors
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Lesson 20.3 - Change in Accounting Principle
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Lesson 20.4 - Change in Accounting Principle - Retrospective Approach
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Lesson 20.5 - Prior Period Adjustments
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Lesson 20.6 - Change in Accounting Estimate - Prospective Approach
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Lesson 20.7 - Change in Reporting Entity
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Lesson 20.8 - Change of an Accounting Error
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Lesson 20.9 - Correction of an Accounting Error - Example - Part I
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Lesson 20.10 - Correction of an Accounting Error - Example - Part II