#997621
An entity's financial statements provide comparative figures for the previous five accounting periods. If the entity accounts for an item retrospectively, then:
Варианты ответа:
  • The entity may choose whether or not to restate comparative figures
  • Comparative figures for the previous five accounting periods are not restated in any circumstances
  • Comparative figures are restated for the prior accounting period but never for the four previous accounting periods
  • Comparative figures for all of the previous five accounting periods may need to be restated
Тематика: Анализ финансовой отчетности Бухгалтерская финансовая отчетность Основы анализа бухгалтерской финансовой отчетности
Курсы в категории: Финансы и банковское дело
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