[問題] 會計估計or原則的變動?

看板Accounting (會計)作者 (現實的翅膀)時間14年前 (2012/06/25 22:41), 編輯推噓1(107)
留言8則, 4人參與, 最新討論串1/1
題目是: At the time Marsh became a subsidiary of Ross, Marsh switched depreciation of its plant assets from sum-of-the-years digits to straight-line that was used by Ross.With respect to Marsh, this change was a: A. change in an accounting estimate. B. correction of an error. C. change in accounting principle 答案:折舊方法的變動已視為會計估計變動(change in an accounting estimate), 原為會計原則變動----->Ans = A --------------------------------------------------- 上面原題完整打上 不懂為何不是C @@ 或者說我看不懂答案想表達甚麼@@ -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 123.195.194.110

06/25 23:07, , 1F
IFRS現在規定如果分辨不清會計原則變動或估計變動時
06/25 23:07, 1F

06/25 23:08, , 2F
視為會計估計變動。好像是吧@@
06/25 23:08, 2F

06/25 23:30, , 3F
想問樓上,原題只有折舊法的改變,這樣不僅僅是會計原則的
06/25 23:30, 3F

06/25 23:30, , 4F
改變而已嗎?不懂為何會扯上會計估計的改變
06/25 23:30, 4F

06/25 23:36, , 5F
對plant assets 的估計效能改變(例如評估折舊程度加速)
06/25 23:36, 5F

06/26 00:27, , 6F
樓上可以多解釋一點嗎?我非本科生,還是不太清楚,感恩
06/26 00:27, 6F

06/26 17:43, , 7F
折舊方法的改變是受估計變動而衍生
06/26 17:43, 7F

06/26 17:44, , 8F
是基於對未來經濟效益估計改變所致,視為估計變動
06/26 17:44, 8F
文章代碼(AID): #1Fw7YGWp (Accounting)
文章代碼(AID): #1Fw7YGWp (Accounting)