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2016年美國CPA練習(xí)題精選：Financial 58

來源: 正保會(huì)計(jì)網(wǎng)校 編輯： 2016/12/05 16:17:27　字體：大 小

How should the effect of a change in accounting estimate be accounted for?

a. By restating amounts reported in financial statements of prior periods.

b. By reporting pro forma amounts for prior periods.

c. As a prior period adjustment to beginning retained earnings.

d. In the period of change and future periods if the change affects both.

Explanation

Choice "d" is correct, a "change in accounting estimate" affects only the current and subsequent (future) periods, if the change affects both. It does not affect "prior periods," nor "retained earnings."

Choice "a" is incorrect. Restating prior years' financial statements is required when comparative financial statements are shown for prior period adjustments of "corrections of errors," "changes in entities," and changes in accounting principle.

Choices "b" and "c" are incorrect. A "change in accounting estimate" does not affect prior periods.

【我要糾錯(cuò)】 責(zé)任編輯：小明

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