change depreciation methods change estimate of useful life Change in Revision of an of depreciable asset estimate estimate because change estimate of residual of new value information or change estimate of warranty new experience expense percentage change estimate of periods benefited by intangible assets change actuarial estimates pertaining to a pension plan consolidate a subsidiary not Change from previously included in Change in reporting as one consolidated financial reporting entity type of entity to statements another type of report consolidated financial entity statements in place of individual statements T20-1 Graphic 20-1
Change in estimate Revision of an estimate because of new information or new experience change depreciation methods change estimate of useful life of depreciable asset change estimate of residual value change estimate of warranty expense percentage change estimate of periods benefited by intangible assets change actuarial estimates pertaining to a pension plan Change in reporting entity Change from reporting as one type of entity to another type of entity consolidate a subsidiary not previously included in consolidated financial statements report consolidated financial statements in place of individual statements Graphic 20-1 T20-1