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)性會計(jì)政策變更一直是實(shí)証會計(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.
自願(yuàn)性會計(jì)政策變更及盈利預(yù)測是實(shí)証會計(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.
會計(jì)政策變更、會計(jì)估計(jì)變更和會計(jì)差錯(cuò)更正是會計(jì)核算時(shí)經(jīng)常遇到的三個(gè)概唸。