A hospital buys a SuperScanner that costs $10,000,000. The hospital accountant was told that the SuperScanner is expected to last for 12 years. One year later, the accountant learns that the SuperScanner life expectancy was incorrect, and that it will last only six years. The accountant should not change the depreciation schedule or amend the previous year's financial reports.

Answer the following statement true (T) or false (F)


False

The consistency principle requires that accounting treatments should not be arbitrarily changed. However, this is not an arbitrary change. The SuperScanner is so expensive that the principle of materiality requires corrections to the depreciation schedule and the previous year's reports.

Health Professions

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