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For the Following Financial Statement Accounts Provide a Description of a Change

Question 19

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For the following financial statement accounts provide a description of a change in accounting estimates.
 Financial Statement Items  Changes in Accounting Estimates  Revenue  Receivables  Property, Plant and Equipment  Goodwill  Current liabilities  Deferred income taxes  Employee future benefits \begin{array} { | l | l | } \hline \text { Financial Statement Items } & \text { Changes in Accounting Estimates } \\\hline \text { Revenue } & \\\hline \text { Receivables } & \\\hline \text { Property, Plant and Equipment } & \\\hline \text { Goodwill } & \\\hline \text { Current liabilities } & \\\hline \text { Deferred income taxes } & \\\hline \text { Employee future benefits } & \\\hline\end{array}

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