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开心 发表于 2008-5-24 10:08

每日一练F3 答案回复可见

<br/>Which, if any, of the following statements are correct according to IAS 8 Net Profit or Loss for the Period,<br/>Fundamental Errors and Changes in Accounting Policies?<br/><br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1) The correction of a fundamental error relating to a past period should be made in the current period. It is<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; not acceptable to make the correction by adjusting the opening balance of retained earnings.<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (2) A change in an accounting estimate constitutes a fundamental error and should be accounted for as such.<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) The benchmark treatment for a change of accounting policy is normally to apply it retrospectively, with<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; adjustment to the opening balance of retained earnings.<br/><br/>A&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1 only<br/>B&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2 only<br/>C&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3 only<br/>D&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; None of the statements are correct.<br/><br/><br/>C

wispydog 发表于 2008-5-27 17:00

?

张俊平 发表于 2008-7-16 12:32

a

pplw1987 发表于 2009-5-7 01:32

see

lovelypig 发表于 2009-5-25 17:27

D

orphen615 发表于 2009-5-26 17:47

d

slqc 发表于 2009-5-30 19:47

d

sxl10 发表于 2010-4-25 21:52

d

luolei2002 发表于 2010-5-14 20:11

d

ydream 发表于 2010-5-21 14:18

B

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