新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
美國CPA考點：累計其他綜合收入要求
成功沒有快車道，幸福沒有高速路，美國CPA考試一份耕耘一份收獲，所有的成功都來自不倦的努力和奔跑，所有幸福都來自平凡的奮斗和堅持！小編為大家準備了美國CPA考點：累計其他綜合收入要求，你掌握了嗎？
Accumulated other comprehensive income
累計其他綜合收入要求：
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.
相關(guān)推薦：
美國CPA：REG—Employee Stock Option
美國CPA商業(yè)環(huán)境學習攻略：耐心，逐個擊破
有意向報考的AICPA的考生趕快點擊進行免費預評估>> 了解AICPA報考條件吧！
免費試聽>> 免費領(lǐng)取U.S.CPA學習資料>>
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號