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momo · 2023年08月30日

ac change

  1. CFA I
  2. FRA

NO.PZ2018062018000016

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 statements for 2017 and those in prior years shown in its financial reports.

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.

accounting policy就是account ing principle吗，题目对应的不是差错更正里的restate吗

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1 个答案

lynn_品职助教 · 2023年08月31日

嗨，努力学习的PZer你好：


accounting policy就是account ing principle吗，题目对应的不是差错更正里的restate吗


1、principle 是指会计准则，比如像US GAAP，举个例子就是US GAAP说存货可以用先进先出，也可用weighted average，但是不能用后进先出


policy一般是公司的自己的规定，比如我们公司决定把我们统一存货记账选择了FIFO就是一个内部的会计policy。


2、对，考的是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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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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