Publisher: سازمان سمت
Author: داود اقوامی
Book collection : English for the Students of Accounting
Printed Page Count : 226
Congress Class : PE1127/الف7الف9 1387
Dewey Decimal Classification : 428/6
National Bibliography Number : 1024562
ISBN : 9789645301352
Publish Year : 1387
Research Group Code : 22
Digital ISBN : 978-600-02-1552-1
کد کتاب : 1074
Companies often make changes in their use of accounting principles or accounting estimates. For example: they may decide to change from one method of depreciating their plant and equipment to another. Or they may decide that an original estimate of the life of equipment was incorrect and should be revised. Such changes are referred to in accounting literature as “accounting changes”.
Occasionally, a company discovers that errors were made in a previous accounting period and it now wishes to correct them. These are referred to as “error correction”. Both accounting changes and error corrections are
Volume : 1.4 M Byte
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تعداد صفحات نسخه دیجیتال : 194
1. Changes in Accounting Principles
2. Types of Stock
3. Branch Operations
4. Operational and Compliance Auditing
5. Activity-based Costing
6. Responsibility Accounting, and Cost Allocation
7. External Growth
8. Operating and Capital Leases
9. Nonroutine Decisions
10. New Financial Instruments
11. Intermediate-term Bank Loans
12. Working Capital Management
13. Summary Statement of Governmental Accounting Principles
14. Trust Funds
15. Some Considerations on Securities & Stock
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صفحه 8: ”In cumulative-type change, supplementary information for all prior periods presented should be shown on a pro forma basis.…….. 6.Changes from LIFO to another inventory method require the retroactive ...“
1400-2-9 00:21:10
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98903****6839
صفحه 8: ” justification for the change should be given.Part I. Comprehension ExercisesA.Put “T” for true and “F” for false statements. Justify your answers.…….. 1.There are three types of accounting changes, ...“
1400-2-8 23:55:37
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