Which of the Following Typically Is NOT Associated with a Change

question 27

Multiple Choice

Which of the following typically is NOT associated with a change in estimate for accounting purposes?

• A) Return on pension fund
• B) Useful life of a depreciable asset
• C) Bad debt expense
• D) Change in calculating depreciation from straight-line to sum-of-the-years'-digit

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Definitions:

P-value

The probability of obtaining test results at least as extreme as the ones observed during the test, assuming that the null hypothesis is true.

Level of Significance

The probability of rejecting the null hypothesis in a statistical test when it is true, often denoted by alpha.

One-tailed

Describes tests or confidence intervals that focus on one direction of effect or relationship, either greater than or less than a certain value.

Null Hypothesis

A statement in hypothesis testing that assumes no significant difference or effect exists between certain populations or variables.