小编导读:2015年4月的USCPA考试即将到来,各位学员有熟练掌握美国CPA的考点吗?小编为你准备“财务会计与报告中会计原则变更”部分知识如下,供大家了解!
  From one accounting principle to another acceptable accounting principle
  GR:Retrospective
  Adjusting beginning retained earnings in the earliest period presented.(R.E)
  SR:Prospective
  Change effect impracticable to Estimate(to LIFO)
  Change in Depreciation Method