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2015年CMA资料External Financial Reporting Decisions(十六)

发布时间:2015-06-01 14:25 -阅读数: -文章来源:http://www.17cma.com
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CSO: 1A2a LOS: 1A2a A change in the estimate for bad debts should be a. treated as an error. b. handled retroactively. c. considered as an extraordinary item. d. treated as affecting only the period of the change. CSO: 1A2a LOS: 1A2d Finer......

CSO: 1A2a LOS: 1A2a
A change in the estimate for bad debts should be
a. treated as an error.
b. handled retroactively.
c. considered as an extraordinary item.
d. treated as affecting only the period of the change.

CSO: 1A2a LOS: 1A2d
Finer Foods Inc., a chain of supermarkets specializing in gourmet food, has been using the average cost method to value its inventory. During the current year, the company changed to the first-in, first-out method of inventory valuation. The president of the company reasoned that this change was appropriate since it would more closely match the flow of physical goods. This change should be reported on the financial statements as
a. cumulative-effect type accounting change.
b. retroactive-effect type accounting change
c. change in an accounting estimate.
d. correction of an error.



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