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When financial statements are revised to reflect the impact of a change in accounting principle, the <u>retrospective </u>approach is used.
<h3>What is financial statement?</h3>
Financial statement is use to record a company financial position as well as day to day operation or activities.
Hence, retrospective approach are often used in a situation where financial statements are revised so as to reflect the impact of a change in accounting principle.
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The labels are not found here but allele frequencies depend on the number of different gene variants in a given population.
<h3>What is an allele?</h3>
An allele is a given gene variant received from parents, which is found in a specific gene locus in a chromosome.
Allele frequency makes reference to the number of that a given gene variant or allele exhibits in a population or sample.
In conclusion, the labels are not found here but allele frequencies depend on the number of different gene variants in a given population.
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