Câu 12: CPA Test: Certified Public Accountant Test: Auditing and Attestation, Business Environment and Concepts, Financial Accounting and Reporting, Regulation

The cumulative effect of a change in accounting estimate should be shown separately:

1. A. On the income statement above income from continuing operations.
2. B. On the income statement after income from continuing operations and before extraordinary items.
3. C. On the retained earnings statement as an adjustment to the beginning balance.
4. D. It should not be recorded separately on any financial statement. — đáp án hiện tại