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FR財(cái)務(wù)報(bào)告習(xí)題解析：關(guān)于“會(huì)計(jì)政策變更”
【試題】
Which of the following items is a change of accounting policy under IAS 8 Accounting policies, changes in accounting estimates and errors?
A Classifying commission earned as revenue in the statement of profit or loss, having previously classified it as other operating income
B Switching to purchasing plant using leases from a previous policy of purchasing plant for cash
C Changing the value of a subsidiary's inventory in line with the group policy for inventory valuation when preparing the consolidated financial statements
D Revising the remaining useful life of a depreciable asset
【答復(fù)】
首先要注意審題，這題問的是關(guān)于“會(huì)計(jì)政策變更”，
Which of the following items is a change of accounting policy under IAS 8 Accounting policies, changes in
accounting estimates and errors?
然后我們看C，在編合并報(bào)表的時(shí)候，子公司跟母公司的會(huì)計(jì)政策不一致，那子公司要根據(jù)集團(tuán)的政策做調(diào)整，調(diào)一致以后才能做合并報(bào)表，所以選項(xiàng)C跟IAS8這個(gè)準(zhǔn)則沒有關(guān)系，這屬于編合并報(bào)表的明確規(guī)定
選項(xiàng)A屬于會(huì)計(jì)政策變更里邊的“呈報(bào)方式的變更（presentation）”，以前這個(gè)commission earned是屬于毛利下面的other operating income，現(xiàn)在是Revenue，所以本題選A。
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