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。
追溯调整法和未来适用法的会计处理方法的核算。
The paper discusses the accounting in retrospectively regulating act and future applicable methods and the disclosure of accounting policy modification in reports.
作为会计政策变更账务处理的一个重点，追溯调整法具体账务的处理过程比较繁琐，容易出错。
The method of retroactive adjustment of account is a focal point of accounting policies'changing. But it is too heavy and complicated and inclined to be wrong.
我国企业自发性会计政策变更要求企业使用追溯调整法进行会计处理，但在现实中，自发性会计政策变更的会计处理暴露出许多不足之处。
The enterprises usually carry out voluntary accounting policy changing by the method of trace-back adjustment in accountant dealing in China, But there are some defects in the method.
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