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XIUGINGMAN · 2022年12月02日

accounting estimates改变不需要追溯,只有改变accounting policy才需要?

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.

accounting estimates改变不需要追溯,只有改变accounting policy才需要?

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王园圆_品职助教 · 2022年12月02日

嗨,爱思考的PZer你好:


同学你好,请看以下原版书相关内容截图

第一段黄色的意思是说对于accounting standard,有的需要追溯,有的不需要

第二段黄色意思是说对于accounting policy,除非是不能实现的,否则都必须追溯——就是要追溯的意思

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NO.PZ2017102901000016 问题如下 A company chooses to change accounting policy. This change requires that, if practical, the company restate its financistatements for: A.all prior perio. B.current anfuture perio. C.prior perio shown in a report. C is correct. If a company changes accounting policy, the financistatements for all fiscyears shown in a company’s financireport are presente if practical, if the newly apteaccounting polihbeen usethroughout the entire perio this retrospective application of the change makes the financiresults of any prior years incluin the report comparable. Notes to the financistatements scrithe change anexplain the justification for the change. 请问老师,B为什么不对呀?

2023-07-10 15:58 1 · 回答

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2022-09-08 11:13 1 · 回答

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    

2018-09-17 19:22 1 · 回答