FR财务报告习题解析：关于“会计政策变更”

【试题】

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

【答复】

首先要注意审题，这题问的是关于“会计政策变更”，

Which of the following items is a change of accounting policy under IAS 8 Accounting policies, changes in

accounting estimates and errors?

然后我们看C，在编合并报表的时候，子公司跟母公司的会计政策不一致，那子公司要根据集团的政策做调整，调一致以后才能做合并报表，所以选项C跟IAS8这个准则没有关系，这属于编合并报表的明确规定

选项A属于会计政策变更里边的“呈报方式的变更（presentation）”，以前这个commission earned是属于毛利下面的other operating income，现在是Revenue，所以本题选A。

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