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NEW QUESTION: 1
The following financial statement notes are extracts from the audited financial statements of public entities. Which note describes a change in accounting estimate?
A. During the year, the entity changed a method of accounting pursuant to a change in an International Financial Reporting Standard.
B. The entity changed its amortization of capital assets based on a reassessment of the useful lives of the assets. Accordingly, the entity changed its rate of amortization from 5% and 6% to 8% and 10%, for machinery and equipment.
C. Effective January 1. Year 5, the entity changed to the LIFO method of inventory valuation. Prior to Year 5, the FIFO method was used.
D. Prior to Year 5, plant and equipment other than customer service replacement parts were depreciated using the diminishing-balance method. Plant and equipment are now depreciated on a straight-line basis.
Answer: B
Explanation:
Accounting estimates, e.g., service lives, residual values, warranty costs, uncollectible accounts, and inventory obsolescence are a necessary part of preparing financial statements. However, they inevitably change as no casts occur and as additional experience and information are obtained. When altered conditions require a change in estimate, it is accounted for prospectively. Thus, a change in the estimate of the service lives of depreciable assets is a change in accounting estimate.

NEW QUESTION: 2
프로젝트 관리자는 새로운 CIO를 회의에 초대하여 프로젝트의 주요 결과물을 검토합니다. 이정표, 역할 및 책임. 이에 대한 프로젝트 관리자의 목적은 무엇입니까?
A. 이해 관계자 저항 최소화
B. 프로젝트 헌장 개발
C. 커뮤니케이션 관리 계획
D. 이해 관계자 식별
Answer: B

NEW QUESTION: 3
In the Navigator control, the expandEffect property allows a developer to add an effect when a user clicks on the twisty arrow. What is the only effect available in IBM Domino Designer 9.0?
A. wipe
B. dissolve
C. flip
D. slide
Answer: A