“追溯重述法Retrospective Restatement”指的是当期发现发生在以前会计期间的会计差错时采用的对财务报表进行调整和更正的方法。《企业会计准则第28号-会计政策、会计估计变更和差错更正》对追溯重述法作了如下定义：“追溯重述法，是指在发现前期差错时，视同该项前期差错从未发生过，从而对财务报表相关项目进行更正的方法”。确定前期差错影响数不切实可行的,可以从可追溯重述的最早期间开始调整留存收益的期初余额,财务报表其他相关项目的期初余额也应当一并调整。以下为其英文释义，供题主加深理解：Retrospective restatement is correcting the recognition, measurement and disclosure of amounts of elements of financial statements as if a prior period error had never occurred. Impracticable means the entity cannot apply it after making every reasonable effort to do so.

除了“追溯重述法”之外，企业也可采取未来适用法对财务报表进行调整和更正。未来适用法Prospective Application指的是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。如果累积影响数不能合理确定，会计政策变更应当采用未来适用法。采用未来适用法时，不需要计算会计政策变更产生的累积影响数，也无须重编以前年度的会计报表。金融企业会计账簿记录及会计报表上反映的金额，变更之日仍然保留原有金额，不因会计政策变更而改变以前年度的既定结果，金融企业应当在现有金额的基础上按新的会计政策进行核算。以下为其英文释义：Prospective application is the application of a new accounting policy to transactions after the date of the policy change, with recognition of the effect of changes in accounting estimates in the current and future periods. The change is not applied to prior periods. Related Courses.

以下是财报中的相关示例：

因采纳会计准则第40号时采取不追溯应用而香港会计准则第39号不允许追溯应用，上述会计政策变动对截至二零零五年三月三十一日止年度之损益表项目及每股盈利并无重大影 响。

As the Group adopted HKAS 40 prospectively and HKAS 39 does not permit retrospective application, the changes in the Group’s accounting policies as mentioned above did not have any significant impact on the income statement items and earnings per share for the year ended 31 March 2005.