: If the estimate of the useful life of equipment is modified, this change requires A : that no change be made to the amount of periodic depreciation recorded in subsequent years. B : that income for the current year be increased. C : a retroactive change in the amount of periodic depreciation recognized in previous years. D : that the amount of periodic depreciation be changed in the current and future years.

D : that the amount of periodic depreciation be changed in the current and future years

Explanation:

The accounting standard under IFRS, IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors proviede guidance on accounting policies, accounting for changes in estimates and re­flect­ing correc­tions of prior period errors.

According to the standard, a change in accounting estimates is applied progressively.

The change in the estimated useful life of an asset is a change in accounting estimate. As such, this is applied in the current and future years in the estimation of depreciation.

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