| 答案和详解如下： 39、Correct answer is D "Analysis of Long-Lived Assets: Part II - Analysis of Depreciation and Impairment," Gerald I. White, Ashwinpaul C. Sondhi, and Dov Fried 2008 Modular Level I, Vol. 3, p. 411 Study Session 9-37-e discuss accounting requirements related to remedying environmental damage caused by operating assets, and explain the financial statement impact and ratio effects that result from the application of those requirements 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 expense will reduce net income.
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发表于 2009-2-2 05:07
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