中级财务教材新会计英文ch14.pptVIP

Accounting Changes and Error Analysis Chapter 14 Learning Objectives Identify the types of accounting changes. Describe the accounting for changes in accounting principles. Understand how to account for retrospective accounting changes. Understand how to account for impracticable changes. Describe the accounting for changes in estimates. Identify changes in a reporting entity. Describe the accounting for correction of errors. Identify economic motives for changing accounting methods. Analyze the effect of errors. Why are accounting changes made? New FASB pronouncements Changing economi