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Cul de las siguientes afirmaciones es correcta? Los cambios en los principios...

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Accounting

Cul de las siguientes afirmaciones es correcta?

Los cambios en los principios contables siempre se manejan en el perodo actual o prospectivo.
Los estados anteriores deben ser reexpresados por cambios en las estimaciones contables.
Un cambio de gasto de ciertos costos a capitalizacin de estos costos, debido a un cambio en el perodo beneficiado, debe manejarse como un cambio en la estimacin contable.
La correccin de un error relacionado con un perodo anterior debe considerarse como un ajuste a la utilidad neta del ao en curso.

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