... changes in accounting policies 会计政策变更 Accounting policies implemented 采用的会计政策 misapplication of accounting policies 滥用会计政策 ...
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中期财务报表所采用的会计政策与上年度财务报表相一致的声明。
A declaration that the accounting policies adopted for the interim financial statements are consistent with those for the financial statements of the prior year.
遵循国际会计准则,包括揭示企业所采用的会计政策,有助于达成可比性。
Compliance with International accounting Standards, including the disclosure of the accounting policies used by the enterprise, helps to achieve comparability.
会计政策,是指企业在会计确认、计量和报告中所采用的原则、基础和会计处理 方法。
The term "accounting policies" refers to the specific principles, basis and accounting treatment methods adopted by an enterprise for accounting recognition, measurement and reporting.
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