會計原則變動累積影響數 - 考試
By Sierra Rose
at 2013-11-26T15:40
at 2013-11-26T15:40
Table of Contents
會計原則變動之累積影響數依國際準則規定應列入 A財務狀況表 B綜合損益表 C保留盈餘表 D現金流量表。
答案是C
鄭丁旺老師的課本是寫 會計原則變動應於財務報表附註中說明會計原則變更的緣由及其對當年度損益的影響,並計算累積影響數,列入當期損益表
但是他又有說應重編以前年度的報表,並以累積影響數調整變動當年度的期初保留盈餘。
所以是要編入哪裡?還是兩張表都要,有點疑惑
謝謝
--
答案是C
鄭丁旺老師的課本是寫 會計原則變動應於財務報表附註中說明會計原則變更的緣由及其對當年度損益的影響,並計算累積影響數,列入當期損益表
但是他又有說應重編以前年度的報表,並以累積影響數調整變動當年度的期初保留盈餘。
所以是要編入哪裡?還是兩張表都要,有點疑惑
謝謝
--
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