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2017年AICPA考试模拟精选:FAR科目练习!

来源:立信AICPA - 发布时间: 2016-12-06 - 【学会计到立信 相信品牌的力量!】 分享到

  为了使广大AICPA考生能够顺利通过考试,以下是立信AICPA小编为美国注册会计师考生整理的习题,希望对大家有所帮助!
 
  How should the effect of a change in accounting principle that is inseparable from the effect of a change in accounting estimate be reported?
 
  a. As a correction of an error.
 
  b. By footnote disclosure only.
 
  c. By restating the financial statements of all prior periods presented.
 
  d. As a component of income from continuing operations.
 
  答案:D
 
  Explanation
 
  Choice "d" is correct. When the effect of a change in accounting principle is inseparable from the effect of a change in accounting estimate, the reporting treatment for the overall effect is as a change in estimate. Thus, the effect is reported prospectively as a component of income from continuing operations.
 
  Choice "c" is incorrect. Restatement of all prior periods is the retroactive accounting treatment that is applied to the correction of an error and the retrospective accounting treatment given to changes in accounting principle. However, a change in accounting principle that is inseparable from the effect of a change in accounting estimate is now treated as a change in accounting estimate.
 
  Choice "a" is incorrect. Correction of an error is given retroactive treatment as a prior period adjustment to retained earnings with restatement of prior periods. This is not the treatment appropriate for the effect of a change in accounting principle that is inseparable from the effect of a change in accounting estimate.
  Choice "b" is incorrect. While footnote disclosure is always appropriate for an accounting change, such disclosure alone is never the appropriate accounting treatment.
 
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