Table 1. Accepted Guidelines for a Normal TCD Study. TCD, transcranial Doppler; MCA, middle cerebral artery; ACA, anterior cerebral artery; PCA, posterior cerebral artery; TICA, terminal internal carotid artery; ICA, internal carotid artery; OA, ophthalmic artery; VR, vertebral artery; BA, basilar artery.
A change in accounting principles, accounting estimates, or the reporting entity. A change in an accounting principle is a change in a method used, such as using a different depreciation method or switching from LIFO to FIFO. An example of an accounting estimate change could be the recalculation of machine's estimated life due to wear and tear.
A change in accounting principle is a change that occurs as the result of new information or additional experience. 2. Errors in financial statements result from mathematical mistakes or oversight or misuse of facts that existed when preparing the financial statements.