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Cony静 · 2020年02月10日

问一道题：NO.PZ2018062018000016

  1. CFA I
  2. FRA

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 reporting in 2017 and those shown in prior years financial reporting.

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.

B为什么不对？

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1 个答案

Olive_品职助教 · 2020年02月11日

嗨，努力学习的PZer你好：


会计政策改变时可以用Full retrospective method或者Modified retrospective method。前者是要追溯之前的报表，也就是对应的C选项。后者不需要追溯，从会计政策改变开始的时间使用新会计政策计量，之前的报表不restate，但是要调整期初的retained earnings来反映会计政策的变更。B选项不是正确的处理方法，所以不对。


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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！


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