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 people of Aad were an ancient tribe of Saudi Arabia. Their city was known as Iram. The tribe was popular for its cleverness and physical strength and therefore, they are also called giants. They were so strong and intelligent that they could carve mountains and use it as their homes. , the Thamūd were the successors of a previous nation called the ʿĀd, who had also been destroyed for their sins. They lived in houses carved into the surface of the earth. God chose the prophet Ṣāliḥ to warn the polytheistic Thamūd that they should worship the One God.
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The rate at which the height of the water in this cylindrical tank is increasing is 26.18 m/mn.
<h3>How to calculate the volume of a cylinder?</h3>
Mathematically, the volume of a cylindrical tank can be calculated by using this formula:
V = πr²h
Where:
Differentiating with respect to h, we have:
dV/dt = πr²(dh/dt)
3 = 3.142 × 5² × dh/dt
3 = 78.55dh/dt
dh/dt = 78.55/3
dh/dt = 26.18 m/mn.
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