会计政策变更能够提供更可靠、更相关的会计信息。
More reliable and more relevant accounting information shall be provided through changing the accounting policy.
因此，对自发性会计政策变更的研究就显得非常必要。
It's necessary to conduct studies on such self-determined accounting policy change.
强制性会计政策变更是实证会计理论研究的核心内容之一。
Mandatory accounting changes is among the core content of the research of positive accounting theory.
自发性会计政策变更一直是实证会计理论研究的核心内容之一。
Voluntary accounting policy change is among the core content of the research of positive accounting theory.
自愿性会计政策变更研究是企业会计行为研究的重要组成部分。
The wildcat modifying of accounting policy is an integral part of the study of accounting behavior in enterprises.
自愿性会计政策变更及盈利预测是实证会计理论研究的核心内容之一。
Voluntary accounting policy change and Earnings Forecasts is among the core content of the research of positive accounting theory.
分别详细介绍了会计政策变更和会计差错更正，并就二者的区别进行分析。
Changes in accounting policies and accounting errors correction are described in detail and the differences between the two are analyzed.
会计政策变更和会计差错更正在会计实务中有很多相似之处，极易被混淆。
The Accountancy Policy Change and the Accountancy Mistake Corrigendum are quite similar in many ways in practice, and are easily confused.
本文接着根据契约理论，采用实证的方法探究企业自愿性会计政策变更的动因。
Under contract theory, the empirical method on enterprises's Accounting Voluntary Changed Policy explore the causes.
会计政策变更和会计估计变更是新《企业会计制度》中关于会计调整的主要内容。
Account policy change and account estimation are the main contents about account adjustment in the new enterprise rules of account.
会计政策变更、会计估计变更和会计差错更正是会计核算时经常遇到的三个概念。
The concepts of accounting policy change, accounting estimate change and accounting error correction are often encountered in accounting practices.
会计界对资产减值会计政策变更的评价，众说纷纭，其对盈余管理的影响也见仁见智。
As the changes of accounting policy on asset impairments, the accounting profession's views on the impact of earnings management are different.
结果发现：自愿性会计政策变更与报酬契约负相关，与所得税负相关，其余变量均无显著影响。
Our research results include that the voluntary accounting policy changes has a negative correlation with the compensation contracts and the tax.
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.
会计寻租包括会计准则制定中的寻租、会计政策变更中的寻租和会计行业管制中的寻租三种类型。
Accounting rent-seeking is of three types: rent-seeking in accounting standards establishment, rent seeking in alteration of accounting policies, rent-seeking in accounting industry regulations.
第二条会计政策变更和前期差错更正的所得税影响，适用《企业会计准则第18号——所得税》。
Article 2the effects on income tax by the changes of accounting policies and the error correction in the prior periods shall be governed by the accounting Standards for Enterprises No.
目前，我国学者对会计政策变更的研究大多是采用规范性的研究策略，且研究的多是强制性会计政策变更，内容基本局限于理论方面。
Presently, our scholars mostly use the standard method to do the accounting policy change research, and the content is restricted in the theory aspect.
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.
企业选择了上述两种处理方法之一作为会计政策后，应当一致地运用于相关的所有预期交易套期，不得随意变更。
When either of the above-mentioned methods is chosen by an enterprise as the accounting policy, it shall be applied to all relevant forecast transaction hedging and shall not be changed randomly.
此会计政策的变更将增加公司的当期利润和合并股东权益。
This change would increase the Company's profit or loss in the current period and equity interests.
会计政策的变更将追溯应用到过往期间。
The accounting change will be applied retrospectively to prior periods.
会计政策的变更将追溯应用到过往期间。
The accounting change will be applied retrospectively to prior periods.
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