开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

luckygrace · 2024年04月15日

会计调整

  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.

请问调整accounting estimate、policy和principle，要求上有什么区别

添加评论
1 个答案

王园圆_品职助教 · 2024年04月15日

同学你好，请看以下原版书截图，这两块的意思是大部分的accounting policy（例如确认收入的条件变化了）的改变都是需要追溯调整的，

而accounting estimate（例如折旧年限的估计变化了）只需要对以后各期进行修改即可，不需要追溯调整，fignificant changes需要披露。

  • 1

    回答

  • 0

    关注

  • 218

    浏览
相关问题

NO.PZ2018062018000016问题如下 The management of Company lta cito change its accounting polithe enof ye2017. In reality, the company will most likelyA.restate the financireporting sinthe company establishe.restate the financireporting in 2017 anthereafterC.restate the financistatements for 2017 anthose in prior years shown in its financireports. C is correct. If possible, the financireporting shoulrestate through company’s whole perio However, in practithe company will restate the financireporting in 2017 anthose presentein 2017 reporting for comparison. AC说的都是全区间段的调整呀

2024-09-24 09:21 1 · 回答

NO.PZ2018062018000016 问题如下 The management of Company lta cito change its accounting polithe enof ye2017. In reality, the company will most likely A.restate the financireporting sinthe company establishe B.restate the financireporting in 2017 anthereafter C.restate the financistatements for 2017 anthose in prior years shown in its financireports. C is correct. If possible, the financireporting shoulrestate through company’s whole perio However, in practithe company will restate the financireporting in 2017 anthose presentein 2017 reporting for comparison. 那是不是accounting principle，accounting plicy的改变 都要追溯，（包含两种追溯调整的办法）accounting estimate 不用追溯，只用在footnotes中表明。

2024-02-08 17:18 1 · 回答

NO.PZ2018062018000016问题如下 The management of Company lta cito change its accounting polithe enof ye2017. In reality, the company will most likelyA.restate the financireporting sinthe company establishe.restate the financireporting in 2017 anthereafterC.restate the financistatements for 2017 anthose in prior years shown in its financireports. C is correct. If possible, the financireporting shoulrestate through company’s whole perio However, in practithe company will restate the financireporting in 2017 anthose presentein 2017 reporting for comparison. accounting policy就是account ing principle吗，题目对应的不是差错更正里的restate吗

2023-08-30 22:03 1 · 回答

NO.PZ2018062018000016 问题如下 The management of Company lta cito change its accounting polithe enof ye2017. In reality, the company will most likely A.restate the financireporting sinthe company establishe B.restate the financireporting in 2017 anthereafter C.restate the financistatements for 2017 anthose in prior years shown in its financireports. C is correct. If possible, the financireporting shoulrestate through company’s whole perio However, in practithe company will restate the financireporting in 2017 anthose presentein 2017 reporting for comparison. 请问老师B错在哪里。

2023-08-15 14:54 1 · 回答