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Channel: CPA Exam Review Forum » Topic: Change from FIFO to LIFO is a change in principle or estimate?
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digi2003 on "Change from FIFO to LIFO is a change in principle or estimate?"

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I could have sworn I read or in the MCQ that going from FIFO to LIFO is treated as a change in estimate, handled prospectively. However, in my Becker SIMS, it says as a change in principle, handled retrospectively. Can someone clear this up for me? Thanks.


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