如题

问题如下：

Which of the following statement is correct regarding changing an accounting estimate?

选项：

A.

Changing an accounting estimate is reported prospectively.

B.

Changing an accounting estimate needs to restate all prior-period statements presented in the current financial statements.

C.

Changing an accounting estimate needs to adjust the beginning balance of retained earnings for the cumulative effect of the change.

解释：

A

A change in an accounting estimate is reported prospectively.

Changing an accounting estimate does not need to restate prior statements.

考点： 会计估计变更

会计估计变更采用未来适用法，不调整前述报告。