NO.PZ2017102901000016
问题如下：
A company chooses to change an accounting policy. This change requires that, if practical, the company restate its financial statements for:
选项：
A.all prior periods.
B.current and future periods.
C.prior periods shown in a report.
解释：
C is correct.
If a company changes an accounting policy, the financial statements for all fiscal years shown in a company’s financial report are presented, if practical, as if the newly adopted accounting policy had been used throughout the entire period; this retrospective application of the change makes the financial results of any prior years included in the report comparable. Notes to the financial statements describe the change and explain the justification for the change.
accounting estimates改变不需要追溯，只有改变accounting policy才需要?
