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美國CPA考點：中期財務(wù)報告 Interim Financial Reporting
既然想要享受成功帶來的幸福感，就不要埋怨行動過程中的痛苦與艱難，準備uscpa考試也是如此。小編為大家準備了美國CPA考點：中期財務(wù)報告 Interim Financial Reporting，一起來學習吧！
Interim Financial Reporting
Not required，but there are guidance.
Interim financial report should adopt the accounting principles that were used in the most recent annual report.
Matching of revenues and expenses by quarter
Only interim reporting，timeliness over reliability
Integral part of annual F/S
Income tax
-Rate-estimated effective tax rate of full year
-Expense-catch up
Others（self study）
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