Change in accounting estimateForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Change in accounting estimateThis topic has 1 reply, 2 voices, and was last updated 2 years ago by Stephen Widberg.Viewing 2 posts - 1 through 2 (of 2 total) AuthorPosts June 4, 2021 at 5:19 pm #623199 Noah098MemberTopics: 935Replies: 352☆☆☆☆☆Sir change in carrying amount or NRV of an asset is considered as a change in accounting estimate whereas a reduction in carrying amount of an asset from $X to $0 is considered a write off, but not a change in accounting estimate.Why so? June 5, 2021 at 9:04 am #623235 Stephen WidbergKeymasterTopics: 15Replies: 3216☆☆☆☆☆They are both changes in accounting estimate.As stated before, don’t ‘over-think’ in the exam or you will get confused.:)AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In