最后讨论了选择会计政策应遵循的原则。

Finally the paper discusses the principles that must be followed in selecting accounting policies.

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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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这些被不同的组织应用的会计政策和原则可能有所不同，所以需要一个公共点从而满足IAS的需要。

These accounting policies and principles applied by the various organizations may differ hence a common point is required thus the need for the IAS.

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