Which statement is incorrect concerning accounting estimate a.As a result of uncertainties inherent in business activities, many items in financial statements cannot be measured withprecision but can only be estimated. b.By its very nature, the revision of an estimate relates to a prior period and is a correction of an error. c.The use of reasonable estimate is an essential part of the preparation of financial statements and does not determinetheir reliability. d.An estimate may need revision if changes occur in the circumstances on which the estimate was based or as result ofnew information or more experience.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Which statement is incorrect concerning accounting estimate

a.As a result of uncertainties inherent in business activities, many items in financial statements cannot be measured withprecision but can only be estimated.

b.By its very nature, the revision of an estimate relates to a prior period and is a correction of an error.

c.The use of reasonable estimate is an essential part of the preparation of financial statements and does not determinetheir reliability.

d.An estimate may need revision if changes occur in the circumstances on which the estimate was based or as result ofnew information or more experience.

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