anina
2019-02-19 18:58Changing the inventory cost flow assumption to LIFO is an exception to the retrospective application of changes in accounting principle. This change is applied prospectively, with the carrying value of inventory on the date of the change as the first LIFO layer. 請問這個(gè)規(guī)定是只在US GAAP準(zhǔn)則下適用呢還是IFRS下也適用？
所屬：CFA Level I 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
Yan助教
2019-02-20 09:48
該回答已被題主采納
同學(xué)你好，這個(gè) 是在US GAAP下。
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