Q30. All else equal, will a company's implementation of the accounting standards (SFAS 143) related to asset retirement obligations incurred because of environmental damage most likely increase or decrease that company's: Return an assets? Net income? A. increase increase B. increase decrease C. Decrease increase D. decrease decrease
答案和详解如下：
Q30. D Study Session 9-43,e Implementation of SFAS 143 requires that companies record an asset and related liability for costs involved in the remedy of environmental damage. The increase in assets will decrease return on assets and the increase in depreciation and accretion and accretion expense will reduce net income.
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发表于 2007-11-7 09:51
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