会计政策变更需要追溯调整吗？-法规政策咨询及电话投诉类法律援助-法律咨询免费平台-国际律师联盟

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问题	会计政策变更需要追溯调整吗？
释义	法律分析：根据《企业会计准则第28号——会计政策、会计估计变更和差错更正》第七条规定,确定会计政策变更对列报前期影响数不切实可行的,应当从可追溯调整的最早期间期初开始应用变更后的会计政策。法律依据：《中华人民共和国会计法》第十二条会计核算以人民币为记帐本位币。业务收支以人民币以外的货币为主的单位，可以选定其中一种货币作为记帐本位币，但是编报的财务会计报告应当折算为人民币。
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