问题如下图：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
选项：
A. 
B. 
C. 
解释：
竹子 · 2018年09月17日
同学你好，
对于会计政策的改变我们需要 追溯调整，在追溯的过程中就需要判断相关业务是什么时候开始发生的，我们只需要从那个时候开始追溯就可以了，不需要追溯所有期间的报表。
比如2015年购买了一项固定资产，在2017年决定由成本法调整为revaluation model，这个属于accouting policy的改变，所以需要追溯。因为固定资产是2015购入的，所以2015才需要列报，那么我们只需要从2015开始调。在此之前的不需要调整。所以A不对
但对于会计估计的变更，是未来适用法，不需要追溯，所以也不存在需要判断业务什么时候开始发生就从什么时候开始追溯 这个问题了。所以一般就是说current and future period
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？
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. 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 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.改变会计政策需要追溯，会计估计不用，那会计方法呢
请问accounting poli等同于accounting principle 吗？