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A Change in an Estimate, Which Was Not Determined Reasonable

question 145

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A change in an estimate, which was not determined reasonable (i.e., not in good faith)to a good faith estimate, is accounted for as an accounting error.


Definitions:

Aphasic

Relating to or affected by aphasia, which is a condition characterized by the loss of the ability to understand or express speech, caused by brain damage.

Picture Board

A communication aid consisting of pictures, symbols, or words, used by individuals with speech or language difficulties to convey messages and express needs.

Intermittent Shake

A temporary and periodic trembling or shivering movement or condition, which may occur due to various reasons including cold, fear, or medical conditions.

Assertive

Behaving confidently and boldly, standing up for one's rights or opinions without being aggressive.

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