試験FAR トピック1 問題76 スレッド
AICPA FARのリアル試験問題集
問題 #: 76
トピック #: 1
問題 #: 76
トピック #: 1
At December 31, 1998, Off-Line Co. changed its method of accounting for demo costs from writing off the
costs over two years to expensing the costs immediately. Off-Line made the change in recognition of an
increasing number of demos placed with customers that did not result in sales. Off-Line had deferred
demo costs of $500,000 at December 31, 1997, $300,000 of which were to be written off in 1998 and the
remainder in 1999. Off-Line's income tax rate is 30%. In its 1998 financial statements, what amount
should Off-Line report as cumulative effect of change in accounting principle?
costs over two years to expensing the costs immediately. Off-Line made the change in recognition of an
increasing number of demos placed with customers that did not result in sales. Off-Line had deferred
demo costs of $500,000 at December 31, 1997, $300,000 of which were to be written off in 1998 and the
remainder in 1999. Off-Line's income tax rate is 30%. In its 1998 financial statements, what amount
should Off-Line report as cumulative effect of change in accounting principle?
おすすめの解答：A 解答を投票する
Choice "a" is correct. When a change in accounting principle is considered inseparable from a change in
estimate, the change is handled as a change in estimate - prospectively. No cumulative effect adjustment
is made.
Choices "b", "c", and "d" are incorrect since no cumulative effect adjustment is made.
estimate, the change is handled as a change in estimate - prospectively. No cumulative effect adjustment
is made.
Choices "b", "c", and "d" are incorrect since no cumulative effect adjustment is made.
宫坂** 2024-05-14 10:34:37
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