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- W4240054865 abstract "This chapter discusses the disclosure of accounting changes and accounting policies. It is found that when a company initiates a change in accounting, the accountant must disclose the type of change and describe why the change is being made. The footnote should list the dollar impact caused by the change for the current and immediately preceding reporting period, as well as the amount of the change in earnings per share. The cumulative effect of the change on retained earnings should be noted. The financial statements should include a description of the principal accounting policies being followed, such as the method of inventory valuation, the type of depreciation calculation method being followed and whether or not the lower of cost or market valuation approach is used for inventory costing purposes." @default.
- W4240054865 created "2022-05-12" @default.
- W4240054865 date "2012-01-02" @default.
- W4240054865 modified "2023-09-27" @default.
- W4240054865 title "Footnotes" @default.
- W4240054865 doi "https://doi.org/10.1002/9781119199878.ch9" @default.
- W4240054865 hasPublicationYear "2012" @default.
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