2.01.2 Accounting Methods (1)

Question
Which of the following accounting changes do NOT require the filing of Form 3115 to request a change in accounting method?

A. Correction of a math error.

B. Change from accrual method to cash method.

C. Change in the method inventory is valued.

D. Change from cash method to accrual method.

The correct answer is [A. Correction of a math error.]
発生主義と現金主義の変更や棚卸資産の評価方法の変更はForm 3115を提出するが、計算ミスの訂正ではForm 3115の提出義務はない。