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.
U.S. GAAP vs. IFRS on Depreciation. Generally, U.S GAAP and IFRS both view depreciation as allocation of cost over an assetâs life. There are three steps of the depreciation process: firstly find depreciable base of the asset, and then estimate assetâs useful life and last choose a method of cost apportionment that best matches revenue flow from the asset.