How accounting changes impact financial statements

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Consider the following accounting changes:

decrease in the estimated life of depreciable assets

decrease in doubtful debts as a percentage of gross receivables

recognition of revenue from gold mining from when it was extracted rather than when gold is delivered

capitalisation of a higher proportion of R&D costs

Question 1: If potential earnings management had taken place how would the above accounting changes impact the financial statements?

Reference no: EM132614232

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