This article summary introduced that the European Union banking supervision organization deals with the accounting standards change the procedure and the enlightenment.

本文概括介绍欧盟银行监管机构应对会计准则变化的做法和启示。

youdao

The findings are as follows, unconditional conservatism decreases significantly and conditional conservatism increases significantly after accounting standards change happened in 2007.

研究发现，2007年会计准则变更后，上市公司的非条件稳健性显著降低，而条件稳健性显著上升。

youdao

The theory is analyzed roundly about accounting standards of income tax from the conversion of accounting standards, through contrasting concept of income tax and change of calculating means.

从新会计准则理念的转变出发，通过对所得税相关概念、计算方法的变化对比，对所得税会计准则理论进行了比较全面的解析。

youdao

Current accounting rules allow retailers that sign certain long-term leases to omit the leased property from their balance sheets. (The basic rule is that omission is acceptable if the lease term is less than 75% of the useful life of the building.) But the Financial Accounting Standards Board may change that next year.

FORBES: Retailers