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李羊羊羊羊 · 2023年10月29日

为什么不选A

  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.

感觉A和C一样，意思差不多

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王园圆_品职助教 · 2023年10月29日

同学你好，A和C差别可太大了

A是说全部以前的期间——你知道一家1990年就上市的公司已经提供了多少份会计报表了嘛？如果需要把这些报表都进行restate，恐怕公司得请几百个会计日夜不停得更新，也未必能在财报日把所有之前得报表都restate吧

C说得是在财报上展示的之前期间的financial statements——以季度报为例，一般公司最多会在当期的财报中披露上个季度，上个财年同期的financial statements供投资者参考，那公司也就需要改包括当期在内的三份报表而已，这个工作量显然更合理也更具可行性

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