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穿平底鞋的洛希亚 · 2018年02月04日

问一道题:NO.PZ2017102901000015 [ CFA I ]

问题如下图:这道题的中文是什么意思?

选项:

A.

B.

C.

解释:

1 个答案

竹子 · 2018年02月04日

公司之前是一次性确认费用,现在根据国际准则和美国准则 对于收入趋同的原则来看,应该怎么处理这个费用?(会导致NI怎么变化)

其实就是应该按归属期进行分摊,所以不同一次性确认,那么第一年的NI会增加

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