Which of the following would not be accounted for using the retrospective approach?
a) a change from lifo to fifo inventory costing.
b) a change from the equity method of accounting for investments.
c) a change in accounting for long-term construction contracts by recognizing revenue over time rather than when the contract is completed.
d) a change in depreciation methods.

C) A change in accounting for long-term construction contracts by recognizing revenue over time rather than when the contract is completed.

Explanation:

The IRS allows long term construction projects to use two methods of accounting: completed contract method and percentage of completion method.

When you use the retrospective approach, you must determine the cumulative effect of changing the accounting system. This could work if the accounting method is changed from percentage of completion method to completed contract method, but not vice versa.

start by isolating the variable on one side by adding 43w^2 to both sides.   the equation will read:

25w^2+5=0

*subtract 5 from both sides*

25w^2=-5

*divide both sides by 25*

w^2=-1/5

*take the square root of both sides*

w=√(-1/5)

the square root of -1 is i.   the square root of 5 remains √5

the answer is i/√5.

hope this

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