新用户扫码下载
扫码下载APP
及时接收最新考试资讯及
备考信息
uscpa知识点：导致会计估算变化的事件
2019年美国注册会计师考试正在火热进行中，各位考生准备好了吗？今天小编为大家整理了USCPA知识点：导致会计估算变化的事件，祝您备考顺利！
Events resulting estimate changes
导致会计估算变化的事件
Changes in the lives of fixed assets
Adjustments of year-end accrual of officers’ salaries and/or bonuses
Write-downs of obsolete inventory
Material nonrecurring IRS adjustments
Settlement of litigation
Changes in accounting principle that are inseparable from a change in estimate change from the installment method to immediate recognition method because uncollectible accounts can now be estimated.
Instructor’s tips:
A change in accounting estimate occurs when it is determined that the estimate previously used by the company is incorrect.
相关推荐：
有意向报考的AICPA的考生赶快点击下方按钮进行免费预评估>> 了解AICPA报考条件吧！
上一篇：USCPA精选习题4
新用户扫码下载
京公网安备 11010802044457号