讀懂上市公司報(bào)告——什么是追溯調(diào)整?
2023-07-03
追溯調(diào)整,指對(duì)某項(xiàng)交易或事項(xiàng)變更會(huì)計(jì)政策時(shí),如同該交易或事項(xiàng)初次發(fā)生時(shí)就開(kāi)始采用新的會(huì)計(jì)政策,并以此對(duì)相關(guān)項(xiàng)目進(jìn)行調(diào)整。也就是說(shuō),應(yīng)當(dāng)計(jì)算會(huì)計(jì)政策變更的累積影響數(shù),并相應(yīng)調(diào)整變更年度的期初留存收益以及會(huì)計(jì)報(bào)表的相關(guān)項(xiàng)目。
如果提供比較會(huì)計(jì)報(bào)表,對(duì)于比較會(huì)計(jì)報(bào)表期間的會(huì)計(jì)政策變更,應(yīng)當(dāng)調(diào)整比較期間各期的凈損益和有關(guān)項(xiàng)目,視同該政策在比較會(huì)計(jì)報(bào)表期間一直采用;對(duì)于比較會(huì)計(jì)報(bào)表期間以前的會(huì)計(jì)政策變更的累積影響數(shù),應(yīng)當(dāng)調(diào)整比較會(huì)計(jì)報(bào)表最早期間的期初留存收益,會(huì)計(jì)報(bào)表其他相關(guān)項(xiàng)目的數(shù)字也作相應(yīng)調(diào)整。