uscpa知识点：导致会计估算变化的事件

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Events resulting estimate changes

导致会计估算变化的事件

Changes in the lives of fixed assets

Adjustments of year-end accrual of officers’ salaries and/or bonuses

Write-downs of obsolete inventory

Material nonrecurring IRS adjustments

Settlement of litigation

Changes in accounting principle that are inseparable from a change in estimate change from the installment method to immediate recognition method because uncollectible accounts can now be estimated.

Instructor’s tips:

A change in accounting estimate occurs when it is determined that the estimate previously used by the company is incorrect.

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