Assertion: loss's effect | /r/HasProperty | the difference
Facets:
value: under the old policy
type: OTHER
value: under been
type: OTHER
Source sentences:
text: Cumulative effect of changes in accounting policies (principles) is the difference between the book value of the affected assets (or liabilities) under the old policy (principle) and what the book value would have been if the new principle had been applied in the prior periods.