中级会计会计变更与差错更正攻略.pptVIP

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  • 2026-09-18 发布于北京
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IntermediateAccounting,17EStice|Stice|Skousen?CengageLearningPowerPointpresentedby:DouglasCloudProfessorEmeritusofAccounting,PepperdineUniversityAccountingChangesandErrorCorrections第1页

AccountingChangesTheaccountingprofessionhasidentifiedtwomaincategoriesofaccountingchanges:ChangeinaccountingestimateChangeinaccountingprincipleThebasicaccountingissueiswhetheraccountingchangesshouldbereportedasadjustmentsofthepriorperiods’statementsorwhetherthechangesshouldaffectonlythecurrentandfutureyears.第2页

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