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四喜丸子 · 2023年08月15日

B选项

  1. CFA I
  2. FRA

NO.PZ2018062018000016

问题如下：

The management of Company Delta decided to change its accounting policy at the end of year 2017. In reality, the company will most likely

选项：

A.

restate the financial reporting since the company established

B.

restate the financial reporting in 2017 and thereafter

C.

restate the financial statements for 2017 and those in prior years shown in its financial reports.

解释：

C is correct.

If possible, the financial reporting should restate through company’s whole period. However, in practice the company will restate the financial reporting in 2017 and those presented in 2017 reporting for comparison.

请问老师B选项错在哪里。

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1 个答案

lynn_品职助教 · 2023年08月16日

嗨，爱思考的PZer你好：


会计政策变更追溯调整法：


方法一 ：Full retrospective method 要追溯调整以前所有的报表


方法二：Modified retrospective method 是一种简化的方案，今年是按新的会计政策计算，但是期初的Balance sheet 的Retained earnings和这个会计政策相关的科目都要重新调整数字。


方法一也就是C选项，是要追溯之前的报表。


B选项restate the financial reporting in 2017 and thereafter，仅修改2017年及之后的报表是错误的处理方式。

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