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琳 · 2022年09月08日

老师

NO.PZ2017102901000016

问题如下:

A company chooses to change an accounting policy. This change requires that, if practical, the company restate its financial statements for:

选项:

A.

all prior periods.

B.

current and future periods.

C.

prior periods shown in a report.

解释:

C is correct.

If a company changes an accounting policy, the financial statements for all fiscal years shown in a company’s financial report are presented, if practical, as if the newly adopted accounting policy had been used throughout the entire period; this retrospective application of the change makes the financial results of any prior years included in the report comparable. Notes to the financial statements describe the change and explain the justification for the change.

改变会计政策需要追溯,会计估计不用,那会计方法呢

1 个答案

王园圆_品职助教 · 2022年09月08日

嗨,从没放弃的小努力你好:


同学你好,举个例子方便你记忆,会计政策最典型的,就是存货的计量使用LIFO还是FIFO,如果改变了必须追溯调整

而会计方法典型的例子就是使用收付实现制记账还是权责发生制记账。这种会计方法一旦确认就是不可变更的哦

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努力的时光都是限量版,加油!

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请问accounting poli等同于accounting principle 吗?

2020-11-17 22:49 1 · 回答

老师你好,请问这题选C不选A的原因就是因为in a report吗?那其他关于estimate和error之类的,判断时也必须要看是否是In a report吗    

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