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FR财务报告习题解析：关于“会计政策变更”
【试题】
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
【答复】
首先要注意审题，这题问的是关于“会计政策变更”，
Which of the following items is a change of accounting policy under IAS 8 Accounting policies, changes in
accounting estimates and errors?
然后我们看C，在编合并报表的时候，子公司跟母公司的会计政策不一致，那子公司要根据集团的政策做调整，调一致以后才能做合并报表，所以选项C跟IAS8这个准则没有关系，这属于编合并报表的明确规定
选项A属于会计政策变更里边的“呈报方式的变更（presentation）”，以前这个commission earned是属于毛利下面的other operating income，现在是Revenue，所以本题选A。
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