accounting policy change

基本解釋

Voluntary accounting policy change is among the core content of the research of positive accounting theory.
自發(fā)性會(huì)計(jì)政策變更一直是實(shí)證會(huì)計(jì)理論研究的核心內(nèi)容之一。
Voluntary accounting policy change and Earnings Forecasts is among the core content of the research of positive accounting theory.
自愿性會(huì)計(jì)政策變更及盈利預(yù)測是實(shí)證會(huì)計(jì)理論研究的核心內(nèi)容之一。
The concepts of accounting policy change, accounting estimate change and accounting error correction are often encountered in accounting practices.
會(huì)計(jì)政策變更、會(huì)計(jì)估計(jì)變更和會(huì)計(jì)差錯(cuò)更正是會(huì)計(jì)核算時(shí)經(jīng)常遇到的三個(gè)概念。