Accounting estimates include the estimated salvage value and the estimated useful life of depreciable assets, estimated percentage of bad debts expense, estimated percentage of units to be repaired or replaced during a warranty period, and routine estimates of monthly expenses for utilities and other ex...
Taking accounting change standard as example. 会计准则的全球趋同已是不可阻挡的历史潮流,本文以各国常见的经济事项会计变更为例,对美国和澳大利亚有关会计准则的国际趋同情况作了介绍,并对我国相关准则的修订提出了建议。 3. As they have more rights of accounting policies and accounting estimates change, Chin...
There are different and less stringent compliances regarding changes in accounting estimates over the change in principle. The latter needs to be changed retrospectively, whereas the former to be prospective. In some cases, one can find that the change in accounting principle may lead to a change...
将“change in accounting estimate"翻译成阿拉伯文 تغير في التقدير المحاسبي是将“change in accounting estimate"翻译成 阿拉伯文。 译文示例:Changes in accounting estimates ↔ التغيّرات في التقد...
The changes only affect the period of change in accounting estimates 翻译结果4复制译文编辑译文朗读译文返回顶部 Accounting estimates of the change will only affect change when the 翻译结果5复制译文编辑译文朗读译文返回顶部 Accountant estimated the change only affects the change to work as time ...
some cases, accountants must make estimations based on what they currently know and what they believe to be true. Unfortunately, sometimes estimates turn out to be wrong. When they do turn out incorrect, an adjustment or change of estimate must take place in the current period and future ...
A change in the estimate for bad debts is a change of accounting estimate. Changes in accounting estimates are made prospectively . That is, no change is made to previously reported results or to opening balances. No attempt is made to “catch up” for prior periods. Instead, the effect ...
1. changes in accounting estimates include: (1) the basis for estimation has changed. (2) gained new information and accumulated more experience. 2. accounting treatment of changes in accounting estimates (1) the accounting estimate changes only affect the current period, and the number of its ...
Improving land cover change estimates by accounting for classification errors, International Journal of Remote Sensing, 26(14):3009-3024.Van Oort, P.A.J. (2005), ``Improving Land Cover Change Estimates by Accounting for Classification Errors,'' International Journal of Remote Sensing, 26(14), ...
This paper provides new estimates of Hispanic–white residential segregation in new destinations and established Hispanic places. New Hispanic destinations... DT Lichter,D Parisi,MC Taquino,... - 《Social Science Research》 被引量: 159发表: 2010年 Can Suburbs Survive without their Central Cities?