Annual and Interim Financial Reporting of Changes in Accounting Estimates.
提出了三种报告会计估计变更的方法：累计法、未来法和追溯法，帮助会计人员处理因经济活动连续性和报告期限制导致的估计变更。
Abstract This article presents three possible methods of reporting annual and interim changes in accounting estimates. A change in an accounting estimate results from the need to prepare financial statements for a period of time shorter than the total life of the enterprise. Economic activity continually unfolds as a series of new transactions before all of the old transactions are completed, and many transactions are incomplete at the end of the traditional interim and annual reporting periods. Estimates of future events are required to evaluate the end results of these incomplete transactions in order to enable accountants to determine results of operations and financial condition. In theory, there are at least three possible methods of reporting changes in accounting estimates: cumulative, prospective, and retroactive. Under the cumulative method, the amount reported for any period equals the cumulative amount through the end of that period less the cumulative amount reported for all prior periods.