NO.PZ2023020602000029
问题如下:
Changing an accounting estimate:选项:
A.is reported prospectively. B.requires restatement of all prior-period statements presented in the current financial statements. C.is reported by adjusting the beginning balance of retained earnings for the cumulative effect of the change.解释:
A change in an accounting estimate is reported prospectively. No restatement of prior period statements is necessary.B和C帮忙解释一下?