Which
of the following is not a change in accounting principle? ()
A: A
change from LIFO to FIFO
B: A
change in estimated salvage value of depreciable asset
C: A
change from an accelerated depreciation method to straight-line
depreciation
D: A
change from historical cost to fair value accounting.
of the following is not a change in accounting principle? ()
A: A
change from LIFO to FIFO
B: A
change in estimated salvage value of depreciable asset
C: A
change from an accelerated depreciation method to straight-line
depreciation
D: A
change from historical cost to fair value accounting.
举一反三
- Which of the following would be treated under IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors as a change of accounting policy? A: A change in valuation of inventory from a weighted average to a FIFO basis B: A change of depreciation method from straight line to reducing balance C: Adoption of the revaluation model for non-current assets previously held at cost D: Capitalisation of borrowing costs which have arisen for the first time
- Which one of the following is a change in an accounting principle（） A: A change from FIFO to LIFO. B: Recording a prior period adjustment. C: A change in the estimated service life of machinery.
- The present value of tax savings from depreciation deductions from an accelerated depreciation method will be ________ those from the straight-line method.
- The exchange rate between dollar and pound change from $2/£1 to<br/>$1/£1 implies( ) A: an appreciation of the dollar B: a<br/>depreciation of the dollar C: a<br/>devaluation of the dollar D: an exchange rate overshooting
- 现有[br][/br] public class Parent{[br][/br] public void change (int x){[br][/br] }[br][/br] }[br][/br] public class Child extends Parent{[br][/br] //覆盖父类change方法[br][/br] }[br][/br]下列哪个声明是正确的覆盖了父类的change方法 A: protected void change (int x){} B: public void change(int x, int y){} C: public void change (int x){} D: public void change (String s){}