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Complete the Table Giving an Example of a Change in Estimate

Question 7

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Complete the table giving an example of a change in estimate from each of the given areas.
 Financial Statement Items  Employee future benefits  Deferred income taxes  Property, plant and equipment  Current liabilities and long-term debt  Goodwill  Receivables  Revenue \begin{array} { | l | l | } \hline \text { Financial Statement Items } &\quad \quad \quad \quad \quad \quad \quad \quad \\\hline \text { Employee future benefits } & \\\hline \text { Deferred income taxes } & \\\hline \text { Property, plant and equipment } & \\\hline \text { Current liabilities and long-term debt } & \\\hline \text { Goodwill } & \\\hline \text { Receivables } & \\\hline \text { Revenue } & \\\hline\end{array}

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