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Utgivarens beskrivning

INTRODUCTION A change in accounting principle occurs when a company changes from one generally accepted accounting principle (GAAP) to another generally accepted accounting principle. Such changes impact the consistency of financial reporting between years; therefore, Accounting Principles Board (APB) Opinion No. 20 requires financial statement disclosure of the nature of the change, justification for the change, and the cumulative effect of the change on income.

GENRE
Näringsliv och privatekonomi
UTGIVEN
1997
1 juli
SPRÅK
EN
Engelska
LÄNGD
16
Sidor
UTGIVARE
The DreamCatchers Group, LLC
STORLEK
280.2
KB

Fler böcker av Academy of Accounting and Financial Studies Journal