Accounting for IGCSE & O level - Advanced Principles (Section 4 - No. 31)
What is the likely result if accounting methods are changed to improve the financial results?
It would be illegal.
It should be done in a consistent fashion.
It should only be done if the new methods give more appropriate financial results.
It should be recorded in the profit/loss account.
הֶסבֵּר
Accounting methods should not be changed, unless financial results are improved.