An Inconsistency in the Method of Accounting for Changes in Estimate: Variable Stock Plans.
指出财务会计准则委员会第28号解释中关于可变股票计划的计量方法与APB 20中其他会计估计变更的计量方法不一致，并分析了相关准则。
Abstract The purpose of this paper is to demonstrate that the measurement approach described for variable stock plans in Financial Accounting Standards Board Interpretation No. 28 (FIN 28) is inconsistent with the measurement approach described for other changes in accounting estimate described by APB 20. Associated with either type of accounting change are differences in expense related to previous accounting periods. APB 20 provides alternative treatments of these expense differences (over or under expense) any over or under expense from prior years is allocated over the remaining affected periods for a change in accounting estimate; any over or under expense from prior years is allocated all to the current year for a change in accounting principle. To explain the inconsistency between the accounting for variable stock plans and the accounting for other situations involving changes in accounting estimate, this paper will consider the standards given in APB 20, APB 25, and FASB Interpretation 28 (FIN 28).