[問題] 會計估計變動與會計原則變動一問
某公司之折舊方法，原採用定率遞減法，今改用年數合計法，是屬於
(A)會計估計之變動
(B)會計原則之變動
(C)會計計算之錯誤
(D)會計錯誤之更正
(C)與(D)不對
問題在坊間歷屆試題參考書寫(A)
但某補習班函授教材上卻寫(B)
請問到底正解是?
(我個人認為是B，因題目未講到n與s)
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