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タグ:Prior Period Adjustment ( 1 ) タグの人気記事

Accounting Changes 会计规则的变更

今日の新聞の17面に「会計変更、過去にも適用 会計基準委 修正・公表義務付」という記事がありましたね。会計ルールの変更について、過年度の決算書にまで遡って修正するか否か、USCPA試験でもよく問われるトピックですね。
According to today’s Nikkei News Paper, ASBJ (Accounting Standards Board of Japan) is going to see to it that accounting changes should necessarily be followed by related adjustment of prior period financial statements of the company. The article explains that accounting changes require only related note disclosures under the current Japanese GAAP, and that the rule is going to be amended so as to follow the principles of USGAAP or IAS (International Accounting Standards).
Reading the article, I just thought it wasn’t that simple when I learned that topic in USCPA exam preparation.
Upon arriving home, I reached out to a USCPA textbook (a reference book of FAR) on the bookshelf and reviewed the topic again.
…. yeah. Right. It wasn’t as simple as was mentioned on the paper.

Reading the textbook, I started to recover those lost memories.
There are three approaches to react such accounting changes: ⅰ) cumulative effect reporting approach, ⅱ) retroactive reporting approach, and ⅲ) prospective approach. Besides, among those accounting changes are basically three types of accounting changes: a) changes in accounting principle, b) changes in accounting estimate, and c) changes in reporting entity. And it was very confusing to memorize which types of changes should be treated by which approach!

I read through the textbook and it took me about half an hour to remember the stories again. Maybe I have to go over those topics when I have a chance as I had today.

哎呀! 我要复习很多的东西! (God! I have to go over so many things!)
但是,没有时间。。。No, no. I should give it much more effort! 我应该努力!
[PR]
by nn_77 | 2007-06-12 21:53 | >FARE


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