USCPA考试备考知识点：累计其他综合收入要求

发布时间：2021-03-07

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U.S.GAAP requires that changes in funded status of a pension plan due to prior service cost and pension gains and losses be reported in other comprehensive income in the period incurred, unless the company chooses to recognize the pension gains and losses immediately on income statement.

Instructor’s tips：

Prior service cost and pension gains and losses remain in accumulated other comprehensive income until amortized to net periodic pension cost. Any remaining unrecognized transition obligation or asset is also reported in accumulated other comprehensive income, net of tax, until amortized to net periodic pension cost.

Primary inventory cost flow assumptions:

Under U.S.GAAP, the cost flow assumption used by company is not required to have a rational relationship with physical inventory flows; however, the primary objective is the selection of the method that will most clearly reflect periodic income.

Instructor’s tips:

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下面小编为大家准备了 美国CPA考试 的相关考题，供大家学习参考。

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