小編導(dǎo)讀:2015年4月的USCPA考試即將到來(lái),各位學(xué)員有熟練掌握美國(guó)CPA的考點(diǎn)嗎?小編為你準(zhǔn)備“財(cái)務(wù)會(huì)計(jì)與報(bào)告中會(huì)計(jì)原則變更”部分知識(shí)如下,供大家了解!
  From one accounting principle to another acceptable accounting principle
  GR:Retrospective
  Adjusting beginning retained earnings in the earliest period presented.(R.E)
  SR:Prospective
  Change effect impracticable to Estimate(to LIFO)
  Change in Depreciation Method