FAR 16:Accounting changes and error corrections

Question 1

Como Tratamos los cambios en Contabilidad?
Son 4
AP
AE
RE
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Answer 1

Question 2

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

Answer 2

Question 3

COMO TRATAMOS LOS ACCOUNTING CHANGES