westbank if the accounting policy altered the nature details reasons and effect of the change of the accounting policy shall be explained if it is unable to make a retrospective adjustment the reasons shall be explained
如果会计政策的性质发生了变化,银行应当说明会计政策变化的详细原因和影响;如果不能进行追溯调整,银行应当说明原因
以上为机器翻译结果,长、整句建议使用 人工翻译 。
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