會計估計變更
change in accounting estimate
一項資產或負債，或資產的定期消耗金額的賬面價值的調整，認為，從目前的狀況的評估結果，並預計隨著，資產和負債有關的未來利益和義務。會計估計變更的新的信息或新的發展導致，因此，不是錯誤的更正。
An adjustment of the carrying amount of an asset or a liability, or the amount of the periodic consumption of an asset, that results from the assessment of the present status of, and expected future benefits and obligations associated with, assets and liabilities. Changes in accounting estimates result from new information or new developments and, accordingly, are not corrections of errors.