美国会计政策变更直接影响法和间接影响法的分析与借鉴

比较《企业会计准则第28号——会计政策、会计估计变更和会计差错更正》(CAS28)与美国财务会计准则公告第154号(FAS154)《会计变更和差错更正》有关会计政策变更方面的规定,发现主要的不同点在于FAS154指出会计政策变更分为直接影响和间接影响,并采用不同的会计处理方法。该文分析了:1.FASB是基于何种原因保留该差异?2.该处理方法的要点是什么?3.CAS28与FAS154在不同处理方法下会对会计信息产生什么影响?以了解中美会计处理的差异并为CAS28的改进提供指导。

Comparing the Direct Effects and Indirect Effects of a Change in Accounting Principle in the American and the Chinese Accounting Standard

Comparing Accounting Standards for Business Enterprises No.28-Changes in Accounting Policy and Accounting Estimates,accounting errors correction(CAS28) with Statement of Financial Accounting Standards No.154 Accounting Changes and Error Corrections,we see the main difference in Accounting Principle is that FAS154 distinguishes indirect effects from direct effects.This article analyzed three issues: 1.Why does FASB retain the divergence? 2.How to process the Accounting matters under FAS154? 3.What is the mai...