追溯调整法

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 .

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 .

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 .

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 .