Câu 9: CPA Test: Certified Public Accountant Test: Auditing and Attestation, Business Environment and Concepts, Financial Accounting and Reporting, Regulation

How should the effect of a change in accounting estimate be accounted for?

1. A. By restating amounts reported in financial statements of prior periods.
2. B. By reporting pro forma amounts for prior periods.
3. C. As a prior period adjustment to beginning retained earnings.
4. D. In the period of change and future periods if the change affects both. — đáp án hiện tại