【每日一练】ACCA F7（Sep 2016）

Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet.
Each question is worth 2 marks.

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 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 prospectivel

Answer：

D

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