Hi, since this is an academic writing activity, I simply provided suggestions and explanations of key terms.
Step-by-step explanation:
Basically writing an essay involves consulting good written sources of information that discuss the subject. The term accounting changes disclosure basically refers to the requirement for companies to disclose
any changes to its:
- accounting principle,
- accounting estimates, or
- reporting entity.
Citation (reference) is a term used in reasearch to describe a source or a list of sources (published and unpublished) where information or data was consulted and used in the research work.