How are you? I hope you are doing well, Why should we consider a change from one method of providing depreciation to another doesn’t constitute a Chang of Accounting policy but a change in accounting estimates?
The policy is to depreciate the assets and in changing the method we are still depreciating the asset just using a different method, so there is no change in policy. Remember the policy of depreciating the asset is based on an estimate of its useful life or percentage applied to the carrying value. All we are doing is changing our estimate.