Retrospective restatement usually is not used for a Select one: a. Change in accounting principle. b. Change in accounting estimate. c. Correction of an error. d. Change in reporting entity.

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Retrospective restatement usually is not used for a Select one: a. Change in accounting principle. b. Change in accounting estimate. c. Correction of an error. d. Change in reporting entity.

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b. not used for change in accounting estimate

Explanation:

The term retrospective restatement refers to the recognition, measurement and disclosure of all different amounts of the elements in the financial statement adjusted to the point where an error never appears to have occurred. However, retrospective restatement is not normally used to change an accounting estimate