Intermediate Accounting, Ninth Edition

6/3/97


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Table of Contents

Intermediate Accounting, Ninth Edition

Chapter 23: Accounting Changes and Error Analysis

Types of Changes

Approaches to Accounting Changes

Approaches to Accounting Changes

Current Approach

Current Approach

Current Approach

Current Approach

Retroactive Approach

Retroactive Approach

Retroactive Approach

Accounting Estimate

Accounting Estimate

Accounting Estimates

Changes in Entity

Prior Period Adjustment

Prior Period Adjustment

Statement of Retained Earnings

Error Analysis

Error Analysis

Motivations for Change

Copyright

Copyright

 Author: Catherine Katagiri

Email: angel_maggie@hotmail.com

Home Page: https://members.tripod.com/~studies