HUNTLEY, Justice.
The issue before this court is whether the Commission erred in concluding that an employee who has resigned voluntarily, believing he has a firm job offer from another employer, has left his employment voluntarily with “good cause,” as is required under the personal eligibility conditions of the Employment Security Act.
Under Idaho’s Employment Security Act, a benefit claimant is eligible for unemployment compensation provided “his unemployment is not due to the fact that he left his employment voluntarily without good cause, or that he was discharged for misconduct in connection with his employment.” I.C. 72-1366(f).
Lewis Schafer (Claimant) was employed by the Ada County Assessor (Ada County) from 1968 until October 29, 1984. In 1983, Schafer, while employed with Ada County, met with George Britton of the Spokane County Assessor’s office (Spokane County) in person, and had several telephone conversations with him in an attempt to persuade Spokane County to adopt his computerized appraisal system and to discuss potential employment with Spokane County.
Britton later informed Schafer, in a letter dated August 22, 1984, that the position Schafer was interested in had been approved, that there may be competition for the position, and that it would be filled October 1, 1984. (The date for filling the position was later moved to November 1st.)
Schafer had several telephone conversations with Britton after receiving the letter which led him to believe that the advertisement would be a mere formality, that Brit-ton would make the ultimate hiring decision, and that Schafer was virtually assured of the position.
Schafer, acting under this belief, informed the Assessor and other employees in the office that he would be leaving to accept a position with Spokane County. Schafer then listed his home with a real estate agency. On October 1st Schafer submitted a written letter of resignation, effective October 29th.
Schafer, when he did not receive a call confirming employment with Spokane County during the last week of October, [871]*871attempted to contact Britton. Schafer was unable to contact Britton until November 1st, at which time he learned that some delays had occurred in establishing the position. At this time Schafer was asked to submit an official application and an updated resume.
Later in November, Britton asked Schafer to travel to Spokane for an interview. At the interview, Schafer was told that he would not be hired.
In January 1985, Schafer filed a claim for unemployment insurance benefits. The Department of Employment issued a determination dated February 6th, concluding that Schafer had failed to establish good cause for voluntarily leaving employment and that he was, therefore, ineligible for unemployment benefits. Schafer appealed, resulting in the Appeals Examiner of the Idaho Department of Employment finding that the reasons advanced by Schafer for abandoning his employment justified a determination that he voluntarily quit with good cause, and that he was, therefore, entitled to unemployment benefits.
Ada County appealed the determination of the Appeals Examiner to the Industrial Commission, which assigned the case to referee Robert C. Youngstrom for hearing.
The Industrial Commission adopted the Findings of Fact, Conclusions of Law, and Order of the Referee, which upheld the decision of the Appeals Examiner, and this appeal followed.
Findings of fact supported by substantial and competent, though conflicting, evidence will not be disturbed on appeal. Idaho Const. art. V, sec. 9; Roll v. City of Middleton, 105 Idaho 22, 665 P.2d 721 (1983); Ellis v. Northwest Fruit & Produce, 103 Idaho 821, 654 P.2d 914 (1982); Rogers v. Trim House, 99 Idaho 746, 588 P.2d 945 (1979).
The Commission found that: 1) Schafer was given to understand that there would be no problem in obtaining employment with Spokane County; 2) Schafer had a bonafide and reasonable belief that he had secured a position with Spokane County; 3) Schafer resigned because he believed that he had been hired by Spokane County; and 4) although there was conflicting evidence, Schafer was a credible witness who had acted reasonably and in good faith in terminating his employment with Ada County.
Since there is substantial evidence in the record which indicates that Schafer reasonably believed that he had secured employment with Spokane County and that he resigned in reliance on this belief, this court, on appeal, will not disturb the findings of the Commission.
The guidelines for determining “good cause” are necessarily general and a determination of “good cause” depends primarily upon the particular facts of a case. Berger v. Nez Perce Sheriff, 105 Idaho 555, 671 P.2d 468 (1983); Saulls v. Employment Security Agency, 85 Idaho 212, 377 P.2d 789 (1963). Whether “good cause” is present depends upon whether a reasonable person would consider the circumstances resulting in the claimant’s unemployment to be real, substantial, and compelling. Meyer v. Skyline Mobile Homes, 99 Idaho 754, 589 P.2d 89 (1979); Fong v. Jerome School District # 261, 101 Idaho 219, 611 P.2d 1004 (1979). "... [T]he circumstances which compel the decision to leave employment must be real, not imaginary, substantial, not trifling, and reasonable, not whimsical; there must be some compulsion produced by extraneous and necessitous circumstances. The standard of what constitutes good cause is the standard of reasonableness as applied to the average man or woman.” Burroughs v. Employment Security Agency, 86 Idaho 412, 414, 387 P.2d 473, 474 (1963) (quoting 81 C.J.S. Social Security and Public Welfare § 167, pp. 253, 254.) (emphasis added).
The Commission found, inter alia, that Schafer had a bonafide and reasonable belief that he had secured a position with Spokane County and that Schafer was a credible witness who had acted reasonably and in good faith in terminating his employment with Ada County.
[872]*872The receipt and acceptance of a firm offer of employment constitutes compelling cause for the termination of employment. Top Oil Co. v. Corn., Unemployment Comp. Bd., 488 A.2d 1209 (Pa.Cmwlth. 1985).
Although there is substantial and competent evidence supporting the Commission’s findings, this court must further decide, as a matter of law, whether “good cause,” in the context of I.C. 72 — 1366(f), requires that the reason(s) for a claimant’s unemployment be connected with his prior employment or conditions of employment, as urged by Ada County.
Prior to 1947, Idaho law provided that a claimant was eligible for unemployment insurance benefits while unemployed, as long as “[h]is unemployment [was] not due to the fact that he left his last employment voluntarily without good cause connected with his employment ...” I.C.A. 43-2408(e) (emphasis added).
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HUNTLEY, Justice.
The issue before this court is whether the Commission erred in concluding that an employee who has resigned voluntarily, believing he has a firm job offer from another employer, has left his employment voluntarily with “good cause,” as is required under the personal eligibility conditions of the Employment Security Act.
Under Idaho’s Employment Security Act, a benefit claimant is eligible for unemployment compensation provided “his unemployment is not due to the fact that he left his employment voluntarily without good cause, or that he was discharged for misconduct in connection with his employment.” I.C. 72-1366(f).
Lewis Schafer (Claimant) was employed by the Ada County Assessor (Ada County) from 1968 until October 29, 1984. In 1983, Schafer, while employed with Ada County, met with George Britton of the Spokane County Assessor’s office (Spokane County) in person, and had several telephone conversations with him in an attempt to persuade Spokane County to adopt his computerized appraisal system and to discuss potential employment with Spokane County.
Britton later informed Schafer, in a letter dated August 22, 1984, that the position Schafer was interested in had been approved, that there may be competition for the position, and that it would be filled October 1, 1984. (The date for filling the position was later moved to November 1st.)
Schafer had several telephone conversations with Britton after receiving the letter which led him to believe that the advertisement would be a mere formality, that Brit-ton would make the ultimate hiring decision, and that Schafer was virtually assured of the position.
Schafer, acting under this belief, informed the Assessor and other employees in the office that he would be leaving to accept a position with Spokane County. Schafer then listed his home with a real estate agency. On October 1st Schafer submitted a written letter of resignation, effective October 29th.
Schafer, when he did not receive a call confirming employment with Spokane County during the last week of October, [871]*871attempted to contact Britton. Schafer was unable to contact Britton until November 1st, at which time he learned that some delays had occurred in establishing the position. At this time Schafer was asked to submit an official application and an updated resume.
Later in November, Britton asked Schafer to travel to Spokane for an interview. At the interview, Schafer was told that he would not be hired.
In January 1985, Schafer filed a claim for unemployment insurance benefits. The Department of Employment issued a determination dated February 6th, concluding that Schafer had failed to establish good cause for voluntarily leaving employment and that he was, therefore, ineligible for unemployment benefits. Schafer appealed, resulting in the Appeals Examiner of the Idaho Department of Employment finding that the reasons advanced by Schafer for abandoning his employment justified a determination that he voluntarily quit with good cause, and that he was, therefore, entitled to unemployment benefits.
Ada County appealed the determination of the Appeals Examiner to the Industrial Commission, which assigned the case to referee Robert C. Youngstrom for hearing.
The Industrial Commission adopted the Findings of Fact, Conclusions of Law, and Order of the Referee, which upheld the decision of the Appeals Examiner, and this appeal followed.
Findings of fact supported by substantial and competent, though conflicting, evidence will not be disturbed on appeal. Idaho Const. art. V, sec. 9; Roll v. City of Middleton, 105 Idaho 22, 665 P.2d 721 (1983); Ellis v. Northwest Fruit & Produce, 103 Idaho 821, 654 P.2d 914 (1982); Rogers v. Trim House, 99 Idaho 746, 588 P.2d 945 (1979).
The Commission found that: 1) Schafer was given to understand that there would be no problem in obtaining employment with Spokane County; 2) Schafer had a bonafide and reasonable belief that he had secured a position with Spokane County; 3) Schafer resigned because he believed that he had been hired by Spokane County; and 4) although there was conflicting evidence, Schafer was a credible witness who had acted reasonably and in good faith in terminating his employment with Ada County.
Since there is substantial evidence in the record which indicates that Schafer reasonably believed that he had secured employment with Spokane County and that he resigned in reliance on this belief, this court, on appeal, will not disturb the findings of the Commission.
The guidelines for determining “good cause” are necessarily general and a determination of “good cause” depends primarily upon the particular facts of a case. Berger v. Nez Perce Sheriff, 105 Idaho 555, 671 P.2d 468 (1983); Saulls v. Employment Security Agency, 85 Idaho 212, 377 P.2d 789 (1963). Whether “good cause” is present depends upon whether a reasonable person would consider the circumstances resulting in the claimant’s unemployment to be real, substantial, and compelling. Meyer v. Skyline Mobile Homes, 99 Idaho 754, 589 P.2d 89 (1979); Fong v. Jerome School District # 261, 101 Idaho 219, 611 P.2d 1004 (1979). "... [T]he circumstances which compel the decision to leave employment must be real, not imaginary, substantial, not trifling, and reasonable, not whimsical; there must be some compulsion produced by extraneous and necessitous circumstances. The standard of what constitutes good cause is the standard of reasonableness as applied to the average man or woman.” Burroughs v. Employment Security Agency, 86 Idaho 412, 414, 387 P.2d 473, 474 (1963) (quoting 81 C.J.S. Social Security and Public Welfare § 167, pp. 253, 254.) (emphasis added).
The Commission found, inter alia, that Schafer had a bonafide and reasonable belief that he had secured a position with Spokane County and that Schafer was a credible witness who had acted reasonably and in good faith in terminating his employment with Ada County.
[872]*872The receipt and acceptance of a firm offer of employment constitutes compelling cause for the termination of employment. Top Oil Co. v. Corn., Unemployment Comp. Bd., 488 A.2d 1209 (Pa.Cmwlth. 1985).
Although there is substantial and competent evidence supporting the Commission’s findings, this court must further decide, as a matter of law, whether “good cause,” in the context of I.C. 72 — 1366(f), requires that the reason(s) for a claimant’s unemployment be connected with his prior employment or conditions of employment, as urged by Ada County.
Prior to 1947, Idaho law provided that a claimant was eligible for unemployment insurance benefits while unemployed, as long as “[h]is unemployment [was] not due to the fact that he left his last employment voluntarily without good cause connected with his employment ...” I.C.A. 43-2408(e) (emphasis added). Significantly, the words “connected with his employment” were removed by legislative amendment in 1947. There is a presumption that once a statute is amended, the legislature intended it to have a meaning different from that accorded it before the amendment. Lincoln County v. Fidelity and Deposit Co. of Maryland, 102 Idaho 489, 632 P.2d 678 (1981); Intermountain Health Care, Inc. v. Bd. of Cty. Com’rs., 107 Idaho 248, 688 P.2d 260 (Idaho App. 1984) (rev’d on other grounds, 109 Idaho 299, 707 P.2d 410 (1985); see also John Morrell & Co. v. Unemployment Compensation Com., 13 N.W.2d 498 (S.D.1944) (a change in a statute is indicative of legislative intent).
In Curran v. Levine, 41 N.Y.2d 856, 393 N.Y.S.2d 709, 362 N.E.2d 260 (Ct.App. 1977), under facts nearly identical to the case at hand, the claimant had met with a prospective employer and believed that she had been offered a job, even though a precise salary had not been fixed. The court in Curran held that an employee who resigned after believing that she had been offered a definite job had left employment voluntarily with “good cause” and was, therefore, eligible for unemployment compensation.
Other cases holding that reasons not related to one’s employment or conditions of employment may constitute “good cause” for terminating employment are: Gutierrez v. Employment Div., 693 P.2d 1344 (Or.App.1985); Sothras v. Employment Div., 616 P.2d 524 (Or.App.1980); Mee’s Bakery, Inc. v. Unemployment Compensation Board of Review, 56 A.2d 386, (Pa.Super.1948).
Since I.C. 72-1366 (Personal Eligibility Conditions) no longer requires that good cause be connected with one’s employment, this court will not re-insert such a clause.
Accordingly, the decision of the Industrial Commission is affirmed.
Costs to respondent. No attorney fees awarded.
DONALDSON, C.J., and BISTL1NE, J., concur.