anina2019-02-19 18:58:14
Changing the inventory cost flow assumption to LIFO is an exception to the retrospective application of changes in accounting principle. This change is applied prospectively, with the carrying value of inventory on the date of the change as the first LIFO layer. 请问这个规定是只在US GAAP准则下适用呢还是IFRS下也适用?
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Yan2019-02-20 09:48:44
同学你好,这个 是在US GAAP下。
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