NO.PZ2016012102000036
问题如下:
Which of the following statements is least accurate?
选项:
A.The nonrecurring items that are reported net of taxes below net income from continuing operations are the discontinued operations.
B.The nonrecurring items that are reported before taxes above net income from continuing operations are the unusual or infrequent items.
C.A change in useful life of fixed asset reported through retrospective application.
解释:
A change in accounting estimate is handled prospectively.
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