Yes. This is a change from 3.5.
Note that for the enhancement by magic item that the skill point is hard coded into the item itself. So if you get a wish to give you a +2 int, you have your level in skill points to spend. If you get a headband of int +2 it comes with a skill on it, and you gain skill points equal to your level in that skill.
When your Int increases permanently - say, by leveling up - then yes, you get retroactive skill points. This wasn't true in 3.0 and 3.5, and it made such a headache when creating or auditing characters, so Paizo changed that.
But you don't get skill points for temporary Int bonuses.
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Note that for the enhancement by magic item that the skill point is hard coded into the item itself. So if you get a wish to give you a +2 int, you have your level in skill points to spend. If you get a headband of int +2 it comes with a skill on it, and you gain skill points equal to your level in that skill.
SRD site
http://www.d20pfsrd.com/magic-items/wondrous-items/wondrous-items/h-l/headb and-of-vast-intelligence
Huh. That's INTeresting. I've been playing (and teaching) that wrong since I started playing this game.
:/
Welcome to the club. I have a terrible memory for detail, and I keep finding rules that I've been playing wrong. I played 3.0 for years, and in almost every play session, I made at least one fumble with the rules, as I would find out later. Now that I've picked up PFRPG, the tradition continues.