Changes in accounting estimates   LO2 On 1 July 2013, Bird Ltd acquired a building for $2 500 000 with an estimated life of 25 years and a residual value of nil. Bird Ltd uses the straight-line method of depreciation. Based on expert advice provided to Bird Ltd in 2019, it was decided the building should be depreciated over a total period of 20 years. At 1 July 2018, details for the building were as follows. Cost $2 500 000 Accumulated depreciation (500 000) Carrying amount 2 000 000 Required Prepare the accounting policy note required by AASB 108/IAS 8 for this change in an accounting estimate by Bird Ltd for the year ended 30 June 2019. Show all workings.