Standard Audit Report How To Increase/decrease The Net Income By Changing The Accounting Methods, Policies Or Estimated?

How to increase/decrease the net income by changing the accounting methods, policies or estimated? - standard audit report

You are an accountant, your boss is not charged with the recognition of income for you happy. what he wants to increase to net income by the change in accounting methods, policies or estimates, and solve problems or adverse events (tax, auditing, accounting, future benefits, etc.)

For example: change in the life of an asset will result in lower spending / higher depreciation, reaching or decrease in net income.
(this is just an example and tell me that there are many, and I wonder what other means.)
Thank you for your help! =)