苗同學(xué)
2021-02-24 09:05老師您好,我想問一下,如果涉及會(huì)計(jì)估計(jì)和會(huì)計(jì)原則的變更,他們分別都應(yīng)該列示在below the line 嗎?這塊不是很清楚,謝謝!
所屬:CFA Level I > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來源: 視頻位置 相關(guān)試題
1個(gè)回答
Sinny助教
2021-02-24 09:33
該回答已被題主采納
同學(xué)你好,會(huì)計(jì)估計(jì)和會(huì)計(jì)原則的改變并不單獨(dú)在利潤(rùn)表中列示,是根據(jù)新的會(huì)計(jì)估計(jì)和會(huì)計(jì)原則直接計(jì)算利潤(rùn)表中各個(gè)項(xiàng)目的金額
同時(shí)在notes當(dāng)中披露對(duì)應(yīng)的會(huì)計(jì)估計(jì)和會(huì)計(jì)原則的改變哦
