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.
By Hasaan Fazal on. International Accounting Standard (IAS) 16 recognizes that residual value of asset may increase or decrease as a result of revaluations or future assessments of non-current asset. IAS 16 recognizes such change as a change in accounting estimate i.e. adjustment will be prospective in nature.y Hasaan Fazal on. International Accounting Standard (IAS) 16 recognizes that residual value of asset may increase or decrease as a result of revaluations or future assessments of non-current asset. IAS 16 recognizes such change as a change in accounting estimate i.e. adjustment will be prospective in nature.