2014CFA1级考生必看-【每日一练】-财务分析--20140311

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Changes in asset lives and salvage value are changes in accounting:


A)principle and specific disclosures are required.


B)estimates and specific disclosures are required.


C)estimates and no specific disclosures are required.

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答案 C
Changes in asset lives and salvage value are changes in accounting estimates and are not considered changes in accounting principle. No specific disclosures are required.

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关键词：2014CFA CFA1级 财务分析 cfa1 CFA CFA培训 CFA资料 CFA考试

ABC b

B吧， depreciation

很好

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完了，题目看不懂