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.
请问financial principle就是financial policy 吗