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中英对照法律资源--企业会计准则第28号--会计政策、会计估计变更和差错更正 |
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作者：无忧教育 文章来源：51education.net 点击数： 更新时间：2008-5-18 |
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Article 13If it is impracticable to recognize the effect of a prior period error, the enterprise may begin to adjust the beginning balance of the retained earnings of the earliest prior period for which the retrospective restatement is practical, and in the meanwhile, adjust the beginning balances of other relevant items in the financial statements, or may adopt the prospective application method. 第十四条企业应当在重要的前期差错发现当期的财务报表中，调整前期比较数据。 <westbank> Article 14An enterprise shall, in the financial statements of the current period where it discovers any important prior period error, adjust the comparative data of the prior period. 第五章 披露 <westbank> Chapter V Disclosure 第十五条企业应当在附注中披露与会计政策变更有关的下列信息： <westbank> Article 15An enterprise shall, in its notes, disclose the following information related to the changes in accounting polices: （一）会计政策变更的性质、内容和原因。 <westbank> (1)The character, contents and reasons for the changes of accounting policies; （二）当期和各个列报前期财务报表中受影响的项目名称和调整金额。 <westbank> (2)The names of the affected items and the adjusted amounts in the financial statements for the current period and all the prior periods presented; and （三）无法进行追溯调整的，说明该事实和原因以及开始应用变更后的会计政策的时点、具体应用情况。 <westbank> (3)If it is unable to make retrospective adjustments, it shall state the facts, reasons, date of beginning of the application of the new accounting policies as well as the information about the concrete application thereof. 第十六条企业应当在附注中披露与会计估计变更有关的下列信息： <westbank> Article 16An enterprise shall, in its notes, disclose the following information related to the changes in accounting estimates: （一）会计估计变更的内容和原因。 <westbank> (1)The contents of and reasons for the changes in accounting estimates; （二）会计估计变更对当期和未来期间的影响数。 <westbank> (2)The effects amount in the current period and future periods by changes in accounting estimates; and （三）会计估计变更的影响数不能确定的，披露这一事实和原因。 <westbank> (3)If it is unable to recognize the effect amount of a change in the accounting estimate, it shall disclose the facts and reasons. 第十七条企业应当在附注中披露与前期差错更正有关的下列信息： <westbank> Article 17An enterprise shall, in its notes, disclose the following information related to the corrections in prior period errors: （一）前期差错的性质。 <westbank> (1)The nature of the prior period errors; （二）各个列报前期财务报表中受影响的项目名称和更正金额。 <westbank> (2)The names of the affected items and the corrected amounts in the financial statements for all prior periods presented. （三）无法进行追溯重述的，说明该事实和原因以及对前期差错开始进行更正的时点、具体更正情况。 <westbank> (3)If it is unable to make a retrospective restatement, it shall state the facts, reasons, time point of beginning the correction of the prior period error, as well as the information about the concrete correction. 第十八条在以后期间的财务报表中，不需要重复披露在以前期间的附注中已披露的会计政策变更和前期差错更正的信息。 <westbank> Article 18In the financial statements of subsequent periods, it is not required to repeatedly disclose any information about the changes of accounting policies and corrections of prior period errors which have been disclosed in the notes of prior periods. |
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