C. treated as affecting only the period of the change.D. handled retroactively. 正确答案:C 分享到: 答案解析: A change in the estimate for bad debts is a change of accounting estimate. It is not an extraordinary item.Restatement is used to correct an error. A change in an accounting ...
会计政策及其变更的会计estimate: 翻译结果5复制译文编辑译文朗读译文返回顶部 记帐策略和在会计估计上的变化: 相关内容 aLike a boy of summer gives his first kiss[translate] ain reply to EHLO command 以回复EHLO命令[translate] awhen she was singing,we all was ourselves in her beautuful voice 当她唱歌...
change in accounting estimate (Dictionary) Author: Harold Averkamp, CPA, MBA Definition 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...
非立即支付,而是期满支付,但每年 recognize 一部分,且享有该福利的员工数变化属会计估计 change in accounting estimate. 1) Equity-settled share-based payment The entity receives goods or services as consideration for equity instruments of the entity (including shares or share options). 入账:Dr Expense, ...
of equipment. Two years later, the machine shows signs of deterioration and doesn’t appear to be able to last more than 3 years. Based on the new information that management and the accountants know, they should change the original accounting estimate of useful life from 5 years to 3 ...
A change in accounting estimate occurs when there is the appearance of new information, which replaces the current data based on which the company had taken an earlier decision, resulting in two things – changing the carrying amount of an existing asset or liability and alteration of subsequent...
1. This?paper tests market efficiency through examining its capability to identify the essence of change in accounting estimate. 本文通过考察市场能否识别会计估计变更的实质来验证市场有效性。更多例句>> 2) accounting estimate change 会计估计变更 1. The concepts of accounting policy change, accounting...
1. 会计估计变更 ... 未来适用法 prospective application 会计估计变更 accounting estimate change 会计差错更正 accounting error correction ... www.docin.com|基于6个网页 例句 释义: 全部,会计估计变更 更多例句筛选 1. Similarities and Differences between Accounting Policy Change, Accounting Estimate Change ...
The Audit Fee Implications of Change in Accounting Estimate DisclosuresHurtt, DavidMacGregor, JasonMillar, MelanieJournal of Forensic & Investigative Accounting
How should the effect of a change in accounting principle that is inseparable from the effect of a change in accounting estimate be reported? a. By restating the financial statements of all prior periods presented. b. As a component of income from continuing operations. c. By footnote disclosu...