Distinguish between accounting changes that affect consistency and changes that do not. To what does the word consistency refer? How is it possible for an accounting change to affect comparability but not consistency?

changes that affect consistency: changes in accounting methods (requires explanatory paragraph)
changes that do not affect consistency: changes in accounting estimates, correction of an error unrelated to accounting principles (doesnt require explanatory paragraph, only a note in the disclosures)
consistency: the continuation of accounting practices from year to year
accounting change can affect comparability but not consistency because underlying data can change without accounting principles being changed.