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La Entidad A ha decidido cambiar su mtodo de depreciacin para reflejar mejor el patrn...

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Accounting

La Entidad A ha decidido cambiar su mtodo de depreciacin para reflejar mejor el patrn de uso de su equipo. Cul de los siguientes refleja correctamente lo que representa este cambio y cmo debe aplicarse?

1.

Es un cambio de estimacin contable y debe aplicarse retrospectivamente.
2.

Es un cambio de estimacin contable y debe aplicarse prospectivamente.
3.

Es un cambio de poltica contable y debe aplicarse retrospectivamente.
4.

Es un cambio de poltica contable y debe aplicarse prospectivamente.
5.

Ninguno de ellos.

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