TCO E) The four types of accounting changes, including error

TCO E) The four types of accounting changes, including error correction, are , change in accounting principle;, change in accounting estimate;, change in reporting entity; and, error correction.,,,,,Required: ,The following are a series of situations. Indicate the type of change ,1 Changing the companies included in combined financial statements,2 Change in both estimate and acceptable accounting principles,3 Change from presenting nonconsolidated to consolidated financial statements,4 Change from FIFO to LIFO inventory procedures,5 Change in amortization period for an intangible asset,6 Change due to failure to recognize an accrued (uncollected) revenue,7 Change due to charging a new asset directly to an expense account,8 Change due to understatement of inventory,9 Change from straight-line to sum-of-the-years’-digits method of depreciation,10 Change in residual value of a depreciable plant asset,11 Change in the loss rate on warranty costs,12 Change in life of a depreciable plant asset,13 Change due to failure to recognize and accrue income,14 Change in expected recovery of an account receivable,15 Change from expensing to capitalizing certain costs, due to a change in periods benefited (Points : 15) ,