AT & T company was depreciating its antennas over 20 years.  The total cost of the antennas accounted for 20 million dollars.  It was recently discovered that the antennas useful life is only seven years due to new technological development. With reference to the above scenario answer the following questions. What is the accounting implication in this situation and why? What promulgated Accounting Standards should be followed? Provide rationale. How and why should this discovery be recorded in the financial statements of the company?  If the company issues quarterly financial statements and the discovery is made in the third quarter, should this impact be shown prospectively or retroactively and in what specific time period?  As the accountant, what could you recommend to management and why?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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AT & T company was depreciating its antennas over 20 years.  The total cost of the antennas accounted for 20 million dollars.  It was recently discovered that the antennas useful life is only seven years due to new technological development.

With reference to the above scenario answer the following questions.

  1. What is the accounting implication in this situation and why?
  2. What promulgated Accounting Standards should be followed? Provide rationale.
  3. How and why should this discovery be recorded in the financial statements of the company? 
  4. If the company issues quarterly financial statements and the discovery is made in the third quarter, should this impact be shown prospectively or retroactively and in what specific time period? 
  5. As the accountant, what could you recommend to management and why?
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