高頓網(wǎng)校小編在這里為大家整理3月8日美國(guó)CPA考點(diǎn)解析，各位學(xué)員你準(zhǔn)備好了么？
　　Events resulting estimate changes
　　導(dǎo)致會(huì)計(jì)估算變化的事件
　　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.