两词中的retrospective method均指的是追溯调整法（追溯调整法是指对某项交易或事项变更会计政策，视同该项交易或事项初次发生时即采用变更后的会计政策，并以此对财务报表相关项目进行调整的方法。 采用追溯调整法时，将会计政策变更累积影响数调整列报前期最早期初留存收益，其他相关项目的期初余额和列报前期披露的其他比较数据也应当一并调整。），与prospective method未来适用法（未来适用法是指将变更后的会计政策应用于变更日及以后发生的交易或者事项，或者在会计估计变更当期和未来期间确认会计估计变更影响数的方法。）相对应。

modified retrospective method指修正追溯调整法。采用此类方法对合同进行会计核算时，通常只需要将新标准适用于自新标准生效日起签署的所有新合同即可。对于新标准日仍有效的合同，可以对留存收益科目的期初余额进行调整。

Under the modified retrospective approach, you will apply the new standards to all new contracts initiated on/after the effective date, and, for contracts which have remaining obligations as of the effective date, you will enter an adjustment to the opening balance of your retained earnings account. Under this method you would not restate comparative periods in your financial statements. If you are considering this method, you have very little time to waste.

如：

In 2016, the FASB issued ASC 326, which amends previously issued guidance regarding the impairment of financial instruments by creating an impairment model that is based on expected losses. The Group adopted ASC 326 on January 1, 2020 using a modified retrospective approach which did not have a material impact on the opening balance of accumulated deficit.

美国财务会计准则委员会（“FASB”）于2016年颁布了《ASC326》，该准则通过创建基于预期损失的减值模型，修订了之前颁布的关于金融工具减值的指南。本集团于2020年1月1日通过使用修正追溯调整法采用了《ASC326》，这没有对累计亏损的期初余额产生重大影响。

full retrospective method指的是全面追溯调整法或以前年度追溯调整法，即不止新数据，甚至会将过往年度的数据一并按新准则调整。

Under the full retrospective approach, you will determine the cumulative effect of applying the new standard as of the beginning of the first historical period presented, and you will recast revenue and expenses for all prior periods presented in the year of adoption of the new standards.

需要注意的是，租赁相关会计中，一般不使用full retrospective method，而仅使用modified retrospective method。