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Câu 11: CPA Test: Certified Public Accountant Test: Auditing and Attestation, Business Environment and Concepts, Financial Accounting and Reporting, Regulation

If a company is not presenting comparative financial statements, the correction of an error in the financial statements of a prior period should be reported, net of applicable income taxes, in the current:

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If a company is not presenting comparative financial statements, the correction of an error in the financial statements of a prior period should be reported, net of applicable income taxes, in the current:

Các lựa chọn

Đáp án được giữ gọn theo nhãn A, B, C, D trong phần bình chọn tương tác.

  1. A. Retained earnings statement after net income but before dividends.
  2. B. Retained earnings statement as an adjustment of the opening balance. — đáp án hiện tại
  3. C. Income statement after income from continuing operations and before extraordinary items.
  4. D. Income statement after income from continuing operations and after extraordinary items.

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