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美國CPA考點解析之導致會計估算變化的事件
Events resulting estimate changes
導致會計估算變化的事件
Changes in the lives of fixed assets
Adjustments of year-end accrual of officers’ salaries and/or bonuses
Write-downs of obsolete inventory
Material nonrecurring IRS adjustments
Settlement of litigation
Changes in accounting principle that are inseparable from a change in estimate change from the installment method to immediate recognition method because uncollectible accounts can now be estimated.
Instructor’s tips:
A change in accounting estimate occurs when it is determined that the estimate previously used by the company is incorrect.
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