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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Answer: Option B
Explanation: Passage 1 contains a false dilemma, while passage 2 contains a bandwagon appeal.
What table? you didn’t attach anything?
