ACCA中英文對照

Definition：[IAS 8.5]

A change in accounting estimate is an adjustment of the carrying amount of an asset or liability, or related expense, resulting from reassessing the expected future benefits and obligations associated with that asset or liability.

The effect of a change in an accounting estimate shall be recognised prospectively by including it in profit or loss in: [IAS 8.36]

(i) the period of the change, if the change affects that period only, or

(ii )the period of the change and future periods, if the change affects both.

However, to the extent that a change in an accounting estimate gives rise to changes in assets and liabilities, or relates to an item of equity, it is recognised by adjusting the carrying amount of the related asset, liability, or equity item in the period of the change. [IAS 8.37]

2. 會計估計變更

定義：[IAS 8.5]

會計估計變更是通過評估與該資產或負債相關的未來預期收益和義務，對一項資產或負債或相關的費用的賬面價值調整。

會計估計變更的影響采用未來適用法確認在損益表中：[IAS 8.36]

（1）會計變更影響的當期期間；

（2）會計變更影響的當期及未來期間。

但是，會計估計的變更引起資產、負債或者和所有者權益相關科目的變動，那么在變動期對資產、負債或者和所有者權益余額進行調整。[IAS 8.37]

Disclosures relating to changes in accounting estimates：

(i) the nature and amount of a change in an accounting estimate that has an effect in the current period or is expected to have an effect in future periods

(ii) if the amount of the effect in future periods is not disclosed because estimating it is impracticable, an entity shall disclose that fact. [IAS 8.39-40]

會計估計變更披露：

（1）會計估計變更性質和金額對本期和未來期間的影響；

（2）如果估計影響的金額不可行導致變更的金額沒有披露，企業需要披露該項事實。[IAS 8.39-40]

3.Errors

Definition：[IAS 8.5]

Prior period errors are omissions from, and misstatements in, an entity's financial statements for one or more prior periods arising from a failure to use, or misuse of, reliable information that was available and could reasonably be expected to have been obtained and taken into account in preparing those statements. Such errors result from mathematical mistakes, mistakes in applying accounting policies, oversights or misinterpretations of facts, and fraud.

The general principle in IAS 8 is that an entity must correct all material prior period errors retrospectively in the first set of financial statements authorised for issue after their discovery by: [IAS 8.42]

(i) restating the comparative amounts for the prior period(s) presented in which the error occurred; or

(ii) if the error occurred before the earliest prior period presented, restating the opening balances of assets, liabilities and equity for the earliest prior period presented.

3. 會計差錯

定義：[IAS 8.5]

前期差錯指的是企業在編制財務報表時由于沒有或者錯誤運用可獲得的或者能合理預計可獲得的可靠信息而導致的漏記和錯報，由此導致計算錯誤、會計政策應用錯誤、疏忽或曲解事實和舞弊。

國際會計準則第8號的一般原則是，企業必須對發現的第一套授權披露的財務報表中所有重大前期錯誤進行追溯更正：

（1）重述差錯發生會計期間的以前年度可比金額

（2）如果錯誤發生在至早期間，重述至早時期期初資產、負債和所有者權益余額

However, if it is impracticable to determine the period-specific effects of an error on comparative information for one or more prior periods presented, the entity must restate the opening balances of assets, liabilities, and equity for the earliest period for which retrospective restatement is practicable (which may be the current period). [IAS 8.44]

Further, if it is impracticable to determine the cumulative effect, at the beginning of the current period, of an error on all prior periods, the entity must restate the comparative information to correct the error prospectively from the earliest date practicable. [IAS 8.45]

但是，如果確定差錯更正對特定時期或者以前多個時期列報的可比信息累計影響不切實可行，企業必須重述切實可行進行追溯調整的至早時期（可能是當期）期初資產、負債和所有者權益余額。[IAS 8.44]

進一步來講，如果確定以前年度累積影響金額不切實可行，企業針對本期期初所有以前年度的差錯采用未來適用法重述可比信息來更正至早可行期間的會計差錯。[IAS 8.45]

Disclosures relating to prior period errors include: [IAS 8.49]

(i) the nature of the prior period error

(ii) for each prior period presented, to the extent practicable, the amount of the correction: for each financial statement line item affected, and for basic and diluted earnings per share (only if the entity is applying IAS 33)

關于以前年度差錯更正的披露：

（1）以前年度差錯的性質；

（2） 在可行范圍之內，對所有以前列報期間財務報表每個受影響的科目差錯更正的金額，

基本每股收益和稀釋每股收益更正的金額。（只有在企業采用IAS33時適用）