什麼是會計變動???

什麼是會計變動??? Knowledge of the various accounting policies used in generating a set of financial statements are essential when developing an understanding of the specific figures presented in the statements. Knowing , for example, that is a firm is using the LIFO method of inventory valuation rather than the FIFO method provides the reader with a basis for interpreting both the inventory value and the cost of goods sold amount found in the financial statements.分為几種??? Summary of Significant Accounting Policies1.) Priciples of Consolidation2.) Property, Equipment, and Leaseholds3.) Inventories4.) Distribution Costs5.) Deferred Charges6.) Revenue Recognition7.) Goodwill8.) Foreign Currency Translation9.) Earnings Per Share