| 10 |
Change in Accounting Estimate--are
consequences of periodic presentations
of financial statements.
Result from estimating
future events whose effects cannot be perceived with certainty; estimating
requires the exercise of judgment. |
| 31 |
Reporting a Change in Accounting Estimate--Accounted
for in (a) the period of change if the change affects only that period
or (b) the period of change and future periods if the change affects both.
Prior periods not restated
and pro forma amounts not reported. |
| 33 |
Disclosure--effect on income before extraordinary
items, net income and per share amounts of the current period should be
disclosed for a change in estimate that affects several future periods. |