In situations where the change in accounting principle has both direct and indirect effects on prior years' income, GAAP states that a company recognize

A) only the direct effect retrospectively.
B) the direct effect and discuss the indirect effect in the notes to the financial statements.
C) only the indirect effect.
D) the direct effect prospectively.

A

Business

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In the case of deferred revenue, the cash is received first, and the revenue is earned later

Indicate whether the statement is true or false

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Of the three parties involved in the distribution process, ________ own the goods that are being distributed

A) shippers B) brokers C) agents D) carriers E) consignees

Business