Income and Changes in Retained Earnings(英文版)(ppt 42頁)

Income and Changes in Retained Earnings(英文版)內容提要：
Change in Accounting Principle：
Occurs when changing from one GAAP method to another GAAP method.
Make a catch-up adjustment known as the cumulative effect of a change in accounting principle.
The cumulative effect is reported net of taxes and after extraordinary items.
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Earnings Per Share (EPS) -Partial Income Statement：
Use the information from Apex Co. that was generated earlier. Assume that Apex has weighted average shares outstanding of 156,250.
Prepare a partial income statement showing the EPS for Income from Operations and for the other special items.
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Prior Period Adjustments：
The correction of an error identified as affecting net income in a prior period.
Adjust retained earnings retroactively.
The adjustment should be disclosed net of any taxes.

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