Retrospective Accounting Change (Inventory Change, Completed-Contract To Percentage-Of-Completion)
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11 سال پیش
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Accounting for retrospective change in
Accounting for retrospective change in accounting principle for long term contracts, change from completed-contract method to percentage-of-completion method, adjust prior years financial statements as if new principle had always been used, requires adjustment to (1) construction-in-process (inventory), income difference between completed contract & percentage of completion methods, (2) deferred tax liability, prior years tax expense (future taxable amount as a temporary difference, (3) retained earnings, prior years income closed to retained earnings each year, accounting by Allen Mursau
11 سال پیش
در تاریخ 1392/06/12 منتشر شده
است.
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