- The concepts of accounting policy change, accounting estimate change and accounting error correction are often encountered in accounting practices.
- Ratios are adjusted to remove the effects of all accounting policy changes to track the underlying trend in card quality.
- However, the rate of charge-off continues to be affected by the impact of accounting policy changes, making it difficult to determine the underlying trend.
- Similarities and Differences between Accounting Policy Change, Accounting Estimate Change and Accounting Error Correction
- On the Difference and Similarity between Account Policy Change And Account Estimation