Accounting policies , changes in accounting estimates and errors 會計政策會計估算更改及錯誤更正
Statement 154 requires that a change in method of depreciation , amortization , or depletion for long - lived , nonfinancial assets be accounted for as a change in accounting estimate that is effected by a change in accounting principle 第154號公告要求,折舊方法,分攤方法或者對長期非財務資產的損耗的變更應該視為由會計原則變更而導致的會計估計的變更。