FAR 16:Accounting changes and error corrections Flashcards
1
Q
Como Tratamos los cambios en Contabilidad?
Son 4
AP
AE
RE
Ecrr
A
2
Q
Tratamientos de Accounting Errors
Ejemplo
Depreciation expense 40,000
Accumulated depreciation 40,000
Adjustment for error made in prior period:
Retained earnings 32,000
Taxes payable (40,000 × 20%) 8,000
Accumulated depreciation 40,000
A
3
Q
COMO TRATAMOS LOS ACCOUNTING CHANGES
A
4
Q
A