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Suechen · 2020年07月25日

问一道题：NO.PZ2018062018000016 [ CFA I ]

  1. CFA I
  2. FRA

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.

a选项不对的原因是什么呢？，在5555
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1 个答案

Olive_品职助教 · 2020年07月27日

嗨，从没放弃的小努力你好：


不用从公司成立一开始所有的数据都restate，只需要把在财报里用到的以前年度的报表restate即可。这是cost-benefit的考虑，如果都restate当然是非常理想的，但是现实中要考虑成本和收益的，通常只是restate会影响到报表使用者的年份的数字即可。


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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！


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