. in may 2005 , the fasb issued sfas no . 154 , accounting changes and error corrections which replaces apb opinion no . 20 accounting changes and sfas no . 3 , reporting accounting changes in interim financial statements 2014an amendment of apb opinion no . 28 . sfas no . 154 requires retrospective application to prior periods 2019 financial statements of a voluntary change in accounting principal unless it is not practicable . sfas no