之前的建议书20号要求这样的变更应该确认为会计原则变更。
Opinion20 previously required that such a change be reported as a change in accounting principle.
会计原则和手续变更…
一致性原则是指会计处理方法前后各期应当一致，不得随意变更。
The principle of consistency implies that accounting methods should be consistent from one period to the other and should not be arbitrarily changed.
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