After - tax cumulative effects resulting from changes in accounting principles 凡因會計原則變動所產(chǎn)生之稅后累積影響數(shù)皆屬之。
Opinion 20 previously required that such a change be reported as a change in accounting principle 之前的建議書20號要求這樣的變更應該確認為會計原則變更。
Statement 154 requires that a change in method of depreciation , amortization , or depletion for long - lived , nonfinancial assets be accounted for as a change in accounting estimate that is effected by a change in accounting principle 第154號公告要求,折舊方法,分攤方法或者對長期非財務資產(chǎn)的損耗的變更應該視為由會計原則變更而導致的會計估計的變更。