(a) (b) (c) (d) A When the company purchased a piece of machinery several years ago, the accounting clerk posted the journal entry to "maintenance expense instead of "machinery." This was only discovered this year. When the company purchased its building, it estimated that the building would have a useful life of thirty years. Now, ten years later, it appears that the building will be useful for a further twenty-five years (beyond today's date). Historically, the company used a complex formula to calculate depreciation that was not recognized by either ASPE or IFRS. This year, the company changed to straight-line depreciation. It was announced that the IFRS accounting rules had changed. The new rule specified that all companies affected by the change had to restate their financial statements for all years affected by the change. Type of Change Change (or correction) to be Made