5. Which of the following is not an adjustment for off-balance sheet items?
A. Estimating the probable obligation for contingent liabilities.
B. Capitalizing operating leases, including this amount as an asset and a liability.
C. Using the equity method in place of the proportionate consolidation to reflect the
investment in affiliates.
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LO.d: Evaluate how a given change in accounting standards, methods, or assumptions
affects financial statements and ratios.
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