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Pugwash Company Has Decided to Change the Estimate of the Useful

Question 160

Multiple Choice

Pugwash Company has decided to change the estimate of the useful life of an asset that has been in service for 2 years. Which of the following statements describes the proper way to revise a useful life estimate?


A) Revisions in useful life are permitted if approved by the Canada Institute of Chartered Accountants.
B) Retroactive changes must be made to correct previously recorded depreciation.
C) Depreciation in future years only will be affected by the revision.
D) Depreciation in both current and future years will be affected by the revision.

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