中级财务会咯计英文ch14.pptVIP

;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 economic conditions Changing internal circumstances; Essential issues in rep