accounting policy indicator 会计政策指标 change in accounting policy 会计政策变更 Accounting policy making 会计政策制定选择会计报表的多阶段处理过程 ..
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The concepts of accounting policy change, accounting estimate change and accounting error correction are often encountered in accounting practices.
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。
Presently, our scholars mostly use the standard method to do the accounting policy change research, and the content is restricted in the theory aspect.
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。
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