题目内容
(请给出正确答案)
[主观题]
A company has decided to change its depreciation method to better reflect the pattern of u
se of its equipment.
Which of the following correctly reflects what this change represents and how it should be applied?
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
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