Based on a change in economic conditions, Company X has determined that its allowance for doubtful accounts needs to increase. What type of accounting change is this? accounting policy accounting error accounting estimate

Intermediate Accounting: Reporting And Analysis
3rd Edition
ISBN:9781337788281
Author:James M. Wahlen, Jefferson P. Jones, Donald Pagach
Publisher:James M. Wahlen, Jefferson P. Jones, Donald Pagach
Chapter22: Accounting For Changes And Errors.
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Based on a change in economic conditions, Company X has determined that its allowance for doubtful accounts needs to increase. What type of accounting change is this? accounting policy accounting error accounting estimate
 
 
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