上一主题:每日一练F3 答案回复可见
下一主题:[求助]关于income statement 和 balance sheet 中的某些问题
返回列表 发帖

每日一练F3 答案回复可见


Which, if any, of the following statements are correct according to IAS 8 Net Profit or Loss for the Period,
Fundamental Errors and Changes in Accounting Policies?

        (1) The correction of a fundamental error relating to a past period should be made in the current period. It is
               not acceptable to make the correction by adjusting the opening balance of retained earnings.
        (2) A change in an accounting estimate constitutes a fundamental error and should be accounted for as such.
        (3) The benchmark treatment for a change of accounting policy is normally to apply it retrospectively, with
               adjustment to the opening balance of retained earnings.

A      1 only
B       2 only
C       3 only
D        None of the statements are correct.


C

?

TOP

a

TOP

see

TOP

D

TOP

d

TOP

 d

TOP

d

TOP

 c

TOP

C

 

TOP

返回列表
上一主题:每日一练F3 答案回复可见
下一主题:[求助]关于income statement 和 balance sheet 中的某些问题