Financial statement Analysis course

QUESTION 1) (10 pts) IFRS allows firms to change their depreciation methods if necessary. IFRS also wants firms to report conservative numbers in the financial statements. How does moving from double declining to straight line method in the second year affects the conservatism level of financial reports? Increases the level of conservatism or decreases the level of conservatism? Why? Discuss. (min. 50 words)