Change in accounting principle:

a. required disclosure for publicly traded corporations
b. component of the entity has been sold or will be sold
c. costs generally associated with downsizing
d. reports a series of intermediate subtotals
e. accounted for prospectively
f. tangentially related to normal operations
g. accounted for retrospectively by revising prior years' statements
h. other comprehensive income
i. total non-owner change in equity
j. ability of reported income to predict future earnings

Ans: g. accounted for retrospectively by revising prior years' statements