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H. · 2020年05月23日

问一道题：NO.PZ2018062018000016 [ CFA I ]

  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.

老师上课说，只要调整本年度年报出现的数字，请问什么时候需要调整以前年份，什么时候不需要呢？

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1 个答案

纠纠_品职答疑助手 · 2020年05月23日

会计估计变更未来适用法，不需要调以前数字

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。

 

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