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ditto · 2024年09月24日

A和C有什么区别

  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.

AC说的都是全区间段的调整呀

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1 个答案

lynn_品职助教 · 2024年09月24日

嗨，从没放弃的小努力你好：


同学你好：

A和C有什么区别

A选项是指从公司成立起所有的数据都restate。
在实务中只需把在财报里用到的以前年度的报表restate即可，是基于cost-benefit的考虑。在现实中要考虑成本和收益，因此只需要estate会影响到报表使用者的年份的数，而不需要从成立开始就restate。

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