国际会计准则---会计政策、会计估计变更和差错(国外英语资料).doc

国际会计准则---会计政策、会计估计变更和差错(国外英语资料) International accounting standards - accounting policies, accounting estimates, changes and errors International Accounting Standards No. eighth, revision 200X objective The purpose of this code is to provide criteria for the selection of accounting policies, as well as accounting policies, changes in accounting estimates, accounting and disclosure of errors, so as to enable entities to prepare financial statements on a consistent basis. This improves the comparability of the prior and late periods of the entitys financial statements and the comparability between the entity and the financial statements of other entities. Range 1. these standards apply to the choice of accounting policies, changes in accounting policies, changes in accounting estimates and accounting of errors. 2. the tax implications of errors and changes in accounting policies shall be accounted for and disclosed in accordance with International Accounting Standards No. twelfth - income tax. Definition 3. the terms used in these standards are: Accounting policy refers to the specific principles, foundations, practices, rules and practices adopted by an entity when compiling financial statements. Error refers to the omission and other false positives in the previous or prior financial statements of the entity found in the current period and related to reliable information. These reliable information: (1) it can be used in the preparation of the preliminary financial statements; (2) these financial statements may reasonably be expected to have been taken into consideration and taken into account. Errors include errors in calculation, errors in accounting policies, carelessness or distortion of facts, and the effects of fraud. The retroactive adjustment method refers to the change of accounting policies and the correction of errors, respectively: (1) as has been used in the past, the new accounting policies are applied to transactions, other matters and facts; (2) conf