【单选题】A company has decided to change its depreciation method to better reflect the pattern of use of its equipment. Which of the following correctly reflects what this change represents and how it should b...
A.
It is a change of accounting policy and must be applied prospectively
B.
It is a change of accounting policy and must be applied retrospectively
C.
It is a change of accounting estimate and must be applied retrospectively
D.
It is a change of accounting estimate and must be applied prospectively
【简答题】Part I. Banked Cloze Directions: Fill in the blanks in the following passage by selecting suitable words from the word bank. Each word can be used only once. A. spectacular B. speculate C. span D. s...