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HAN smiling · 2023年09月11日

请问这个如何判断是full追溯调整还是Modified追溯调整？

  1. CFA I
  2. FRA

NO.PZ2023081403000022

问题如下：

Q. 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.

看到答案应该是判断为修正追溯调整

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2 个答案

王园圆_品职助教 · 2024年01月09日

同学你好，根据讲义，没有哪种情况是只需要变更期初数字的哦

“full retrospective method下才需要对财务报表里面之前年度的该会计政策变更所涉及的科目都进行修改”——也就是期初和之前年度，以及未来都需要使用变更后的政策

“modified method下根本不需要修改之前年度的信息，只需要向后看就可以了”——也就是不需要修改期初数字，只需要修改本期发生额和相应的反映在本期期末数及未来报告里即可


王园圆_品职助教 · 2023年09月11日

同学你好，根据讲义给的定义，本题描述的应该是full retrospective method 而不是 modified method哦

因为full retrospective method下才需要对财务报表里面之前年度的该会计政策变更所涉及的科目都进行修改

而modified method下根本不需要修改之前年度的信息，只需要向后看就可以了

James · 2024年01月09日

什么情况下只需要变更期初数呢？

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