追溯调整

成本法转为权益法的追溯调整问题研究

On the Issue of Retrospective Adjustment in the Shift from Cost Me thod to Rights and Interests Method

随着会计政策的变更，企业应根据具体情况，分别采用不同的会计处理办法：按规定的办法；追溯调整法；

An enterprise shall adopt different accounting methods with the modification of accounting policy .

长期股权投资追溯调整账务处理简便方法

A Simple Method of Retroactive Adjustment of the Account of the Long Term Investment of Shares

追溯调整法和未来适用法的会计处理方法的核算。

The paper discusses the accounting in retrospectively regulating act and future applicable methods and the disclosure of accounting policy modification in reports .

首次执行日之前可行权的股份支付，不应追溯调整。

Any retroactive modulation may be not made to any share-based payment made for any exercisable right before the date of initial implementation .

这一研究结果说明追溯调整政策为公司夯实长期资产，如实反映长期资产的公允价值提供了政策途径，并未演化成公司盈余管理的工具。

It is verified that retro-adjustment provides the policy path for the companies to tamp long-term assets and reflect the true value of them .

对原投资成本进行追溯调整有悖于损益确认原则，追溯调整不合理；古代诗词移情手法的历史溯源

Tracing back and adjusting the original cost of the investment is against the principle of gain and loss affirmance . Tracing Back to the Source of Empathy

所谓财务重述，是指公司对以前会计期间损益进行追溯调整，并重新披露的会计处理方法。

The financial restatement is an accounting method for tracing back to adjust and re-publishing to the profit and loss of a company in the past accounting period .

做假账的形式多种多样，从在不同报告期内转移成本和收入，到追溯调整股票期权的执行价格，不一而足。

This has taken many forms , from shuffling costs and revenues from one reporting period to another , to adjusting retrospectively the strike price of stock options .

本文介绍了一个追溯调整法账务处理的技巧，并以长期股权投资由成本法转变为权益法的追溯调整业务为例，详细地演示了简便方法运用的过程。

In this article , we introduce a special technique to handle it and give a demonstration in detail by the example of accounting adjustment for the changing from cost rules to equity rules .

如果在特别储备和专项储备结束陈述注销，所有的数据传回零，只有一种可能，这是追溯调整。

If the statements at the end of the special reserves and special reserves to write off and all the data back to zero , there is only one possible , it is retroactive adjustment .

至于我国与美国准则中就存在着较大的差异，主要体现在处理方法上，美国准则中将会计政策变更的影响分为直接影响和间接影响，直接影响采用追溯调整法，间接影响不予确认。

But there are a lot of differences of approaches between China and the U.S.A. The United States divides the impact of change in accounting policy into direct impact and indirect impact . They have different approaches , the direct impact uses retrospective application , indirect impact is not recognized .

他不得不放弃追溯税收调整的计划。

He had to back down on plans to backdate the tax changes .