新用户扫码下载
扫码下载APP
及时接收最新考试资讯及
备考信息
AICPA考点：Accumulated other comprehensive income
一份耕耘一份收获，所有的成功都来自不倦的努力和奔跑！小编为大家准备了AICPA考点：Accumulated other comprehensive income，你掌握了吗？
Accumulated other comprehensive income
累计其他综合收入要求：
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.
财会英语常用词汇：
美国CPA的报考条件和要求十分灵活。会计、经济、金融、管理等相关专业的专科或本科学历都是有机会报考的。点击了解自己是符合AICPA报考资格>>
每天进步一点：
【建议收藏】2020年AICPA《财务会计与报告》学习计划表
致AICPAer：2020年想拿下商业环境BEC？这两件利器不能少！
2020年AICPA新一年的备考已经开始，正保会计网校为各位学员准备了各种不同种类的班型：▎自学课程班▎网络远程班 ▎高端特训班 ▎无忧直达班 ▎，限时88折嗨购，立即抢购>>
新用户扫码下载
京公网安备 11010802044457号