Advanced Accounting 10th Edition by Thomas Schaefer, Joe Ben Hoyle, Timothy Doupnik

تمرين 31

In which of the following areas does the IASB allow firms to choose between two acceptable treatments a.Measuring property, plant, and equipment subsequent to acquisition.
B)Presenting gains and losses as extraordinary on the face of the income statement.
C)Recognizing development costs that meet criteria for capitalization as an asset.
D)Recognizing prior (past) service costs related to pension benefits that have already vested.