What is the meaning of Accounting Change?

Change in (1) an accounting principle; (2) an accounting estimate; or (3) the reporting entity that necessitates DISCLOSURE and explanation in published financial reports.

Barry Goldsmith
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APABarry Goldsmith. (2010). accounting change. Retrieved September 25, 2026, from http://smartdefine.org/accounting_change/definitions/1147008
ChicagoBarry Goldsmith. 2010. "accounting change" http://smartdefine.org/accounting_change/definitions/1147008 (accessed September 25, 2026).
HarvardBarry Goldsmith 2010, accounting change, Smart Define, viewed 25 September, 2026, <http://smartdefine.org/accounting_change/definitions/1147008>.
MLABarry Goldsmith. "accounting change" 21 October 2010. Web. 25 September 2026. <http://smartdefine.org/accounting_change/definitions/1147008>