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RyanR · 2024年02月08日

那是不是accounting principle，accounting plicy的改变要追溯

  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.

那是不是accounting principle，accounting plicy的改变 都要追溯，（包含两种追溯调整的办法）

accounting estimate 不用追溯，只用在footnotes中表明。

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lynn_品职助教 · 2024年02月09日

嗨，爱思考的PZer你好：


那是不是accounting principle，accounting plicy的改变 都要追溯，（包含两种追溯调整的办法）


accounting estimate 不用追溯，只用在footnotes中表明。


是的，大部分的accounting policy（例如确认收入的条件变化了）的改变都是需要追溯调整的，


而accounting estimate（例如折旧年限的估计变化了）只需要对以后各期进行修改即可，不需要追溯调整，fignificant changes需要披露。

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