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FR財務報告習題解析：關于“會計政策變更”
【試題】
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
【答復】
首先要注意審題，這題問的是關于“會計政策變更”，
Which of the following items is a change of accounting policy under IAS 8 Accounting policies, changes in
accounting estimates and errors?
然后我們看C，在編合并報表的時候，子公司跟母公司的會計政策不一致，那子公司要根據集團的政策做調整，調一致以后才能做合并報表，所以選項C跟IAS8這個準則沒有關系，這屬于編合并報表的明確規定
選項A屬于會計政策變更里邊的“呈報方式的變更（presentation）”，以前這個commission earned是屬于毛利下面的other operating income，現在是Revenue，所以本題選A。
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