论会计变更及其会计处理

Accounting Changes & Its Accounting Treatment

会计变更是一种重要会计事项,包括会计政策变更、会计估计变更、会计报告主体变更,其会计处理有当期调整法、追溯调整法、一般会计政策变更采用当期调整法,重大会计政策变更采用追溯调整法和未来适用法。我国会计变更采用追溯调整法和未来适用法处理。

Accounting Changes are important accounting items, including changes in accounting principle, changes in accounting estimate, and changes in reporting entity. There are several methods of accounting treatments of accounting changes, such as current period approach, retroactive approach, and prospective approach. Under the requirements of PRC GAAP, retroactive approach and prospective approach are allowed for accounting changes.