ACCA中英文對(duì)照

Definition：[IAS 8.5]

A change in accounting estimate is an adjustment of the carrying amount of an asset or liability, or related expense, resulting from reassessing the expected future benefits and obligations associated with that asset or liability.

The effect of a change in an accounting estimate shall be recognised prospectively by including it in profit or loss in: [IAS 8.36]

(i) the period of the change, if the change affects that period only, or

(ii )the period of the change and future periods, if the change affects both.

However, to the extent that a change in an accounting estimate gives rise to changes in assets and liabilities, or relates to an item of equity, it is recognised by adjusting the carrying amount of the related asset, liability, or equity item in the period of the change. [IAS 8.37]

2. 會(huì)計(jì)估計(jì)變更

定義：[IAS 8.5]

會(huì)計(jì)估計(jì)變更是通過評(píng)估與該資產(chǎn)或負(fù)債相關(guān)的未來(lái)預(yù)期收益和義務(wù)，對(duì)一項(xiàng)資產(chǎn)或負(fù)債或相關(guān)的費(fèi)用的賬面價(jià)值調(diào)整。

會(huì)計(jì)估計(jì)變更的影響采用未來(lái)適用法確認(rèn)在損益表中：[IAS 8.36]

（1）會(huì)計(jì)變更影響的當(dāng)期期間；

（2）會(huì)計(jì)變更影響的當(dāng)期及未來(lái)期間。

但是，會(huì)計(jì)估計(jì)的變更引起資產(chǎn)、負(fù)債或者和所有者權(quán)益相關(guān)科目的變動(dòng)，那么在變動(dòng)期對(duì)資產(chǎn)、負(fù)債或者和所有者權(quán)益余額進(jìn)行調(diào)整。[IAS 8.37]

Disclosures relating to changes in accounting estimates：

(i) the nature and amount of a change in an accounting estimate that has an effect in the current period or is expected to have an effect in future periods

(ii) if the amount of the effect in future periods is not disclosed because estimating it is impracticable, an entity shall disclose that fact. [IAS 8.39-40]

會(huì)計(jì)估計(jì)變更披露：

（1）會(huì)計(jì)估計(jì)變更性質(zhì)和金額對(duì)本期和未來(lái)期間的影響；

（2）如果估計(jì)影響的金額不可行導(dǎo)致變更的金額沒有披露，企業(yè)需要披露該項(xiàng)事實(shí)。[IAS 8.39-40]

3.Errors

Definition：[IAS 8.5]

Prior period errors are omissions from, and misstatements in, an entity's financial statements for one or more prior periods arising from a failure to use, or misuse of, reliable information that was available and could reasonably be expected to have been obtained and taken into account in preparing those statements. Such errors result from mathematical mistakes, mistakes in applying accounting policies, oversights or misinterpretations of facts, and fraud.

The general principle in IAS 8 is that an entity must correct all material prior period errors retrospectively in the first set of financial statements authorised for issue after their discovery by: [IAS 8.42]

(i) restating the comparative amounts for the prior period(s) presented in which the error occurred; or

(ii) if the error occurred before the earliest prior period presented, restating the opening balances of assets, liabilities and equity for the earliest prior period presented.

3. 會(huì)計(jì)差錯(cuò)

定義：[IAS 8.5]

前期差錯(cuò)指的是企業(yè)在編制財(cái)務(wù)報(bào)表時(shí)由于沒有或者錯(cuò)誤運(yùn)用可獲得的或者能合理預(yù)計(jì)可獲得的可靠信息而導(dǎo)致的漏記和錯(cuò)報(bào)，由此導(dǎo)致計(jì)算錯(cuò)誤、會(huì)計(jì)政策應(yīng)用錯(cuò)誤、疏忽或曲解事實(shí)和舞弊。

國(guó)際會(huì)計(jì)準(zhǔn)則第8號(hào)的一般原則是，企業(yè)必須對(duì)發(fā)現(xiàn)的第一套授權(quán)披露的財(cái)務(wù)報(bào)表中所有重大前期錯(cuò)誤進(jìn)行追溯更正：

（1）重述差錯(cuò)發(fā)生會(huì)計(jì)期間的以前年度可比金額

（2）如果錯(cuò)誤發(fā)生在至早期間，重述至早時(shí)期期初資產(chǎn)、負(fù)債和所有者權(quán)益余額

However, if it is impracticable to determine the period-specific effects of an error on comparative information for one or more prior periods presented, the entity must restate the opening balances of assets, liabilities, and equity for the earliest period for which retrospective restatement is practicable (which may be the current period). [IAS 8.44]

Further, if it is impracticable to determine the cumulative effect, at the beginning of the current period, of an error on all prior periods, the entity must restate the comparative information to correct the error prospectively from the earliest date practicable. [IAS 8.45]

但是，如果確定差錯(cuò)更正對(duì)特定時(shí)期或者以前多個(gè)時(shí)期列報(bào)的可比信息累計(jì)影響不切實(shí)可行，企業(yè)必須重述切實(shí)可行進(jìn)行追溯調(diào)整的至早時(shí)期（可能是當(dāng)期）期初資產(chǎn)、負(fù)債和所有者權(quán)益余額。[IAS 8.44]

進(jìn)一步來(lái)講，如果確定以前年度累積影響金額不切實(shí)可行，企業(yè)針對(duì)本期期初所有以前年度的差錯(cuò)采用未來(lái)適用法重述可比信息來(lái)更正至早可行期間的會(huì)計(jì)差錯(cuò)。[IAS 8.45]

Disclosures relating to prior period errors include: [IAS 8.49]

(i) the nature of the prior period error

(ii) for each prior period presented, to the extent practicable, the amount of the correction: for each financial statement line item affected, and for basic and diluted earnings per share (only if the entity is applying IAS 33)

關(guān)于以前年度差錯(cuò)更正的披露：

（1）以前年度差錯(cuò)的性質(zhì)；

（2） 在可行范圍之內(nèi)，對(duì)所有以前列報(bào)期間財(cái)務(wù)報(bào)表每個(gè)受影響的科目差錯(cuò)更正的金額，

基本每股收益和稀釋每股收益更正的金額。（只有在企業(yè)采用IAS33時(shí)適用）