what are accounting errors and how they are reported What are the disclosure requirements

 what are accounting errors and how they are reported What are the disclosure requirements

1)  what are accounting errors and how they are reported. What are the disclosure requirements for correction of errors.  Please see FASB codification to discuss the disclosure requirements.  2)  How  do you record different types of accounting  changes -Change in accounting principles, Change in estimate and Change in Reporting Entity.  What is the direct and indirect impact on the financial statements?

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