A Change from the Sum-Of-The-Years'-Digits Depreciation Method to the Straight-Line

question 35

Multiple Choice

A change from the sum-of-the-years'-digits depreciation method to the straight-line depreciation method should be accounted for as a(n) :

• A)Change in accounting estimate.
• B)Change in accounting policy.
• C)Prospective change.
• D)Accounting error.

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Definitions:

Cognitive Dissonance

The discomfort in one's psyche caused by the coexistence of several contradictory beliefs, ideas, or values.

Attribution

Attribution involves the process of explaining the causes or reasons behind behaviors or events, including the inference of personal traits or external circumstances.

Attitude

A psychological tendency expressed by evaluating a particular entity with some degree of favor or disfavor.

Dispositional Attributions

The tendency to attribute an individual's behavior to internal factors, such as personality traits or disposition, rather than external situational influences.