Free CPA-TEST Web TestEngine Demo

Exit VCEDump CPA-TEST Certified Public Accountant Test: Auditing and Attestation, Business Environment and Concepts, Financial Accounting and Reporting, Regulation

Q48 Single choice

The effect of a change in accounting principle that is inseparable from the effect of a change in accounting estimate should be reported:

A
By restating the financial statements of all prior periods presented.
B
As a correction of an error.
C
As a component of income from continuing operations, in the period of change and future periods if the
change affects both.
D
As a separate disclosure after income from continuing operations, in the period of change and future
periods if the change affects both.

Previous Check answer

Question map48 / 100

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100

Current Correct Answered Incorrectly Reviewed 0 Remaining 100

Marked Questions0

No marked questions.

Answered Incorrectly0

No incorrect answers.

CPA-TEST Web TestEngine demo