07-第8号本期净损益及错误与政策变更（07- eighth net profit and loss, errors and policy changes）.docVIP

07-第8号本期净损益及错误与政策变更（07- eighth net profit and loss, errors and policy changes） 07- eighth, net profit and loss, and errors and changes in policy,.Txt yesterday was a voided check; tomorrow is an outstanding promissory note; only today is cash, can you cash it all at once. People always love to deceive ourselves, because it more easily than to deceive others. Encyclopedia of accounting and auditing international accounting standard Net profit and loss of this period, basic errors and changes in accounting policies International Accounting Standards No. eighth, revised December 1993 The paragraph marked in bold in this guideline shall be read together with the background information and guidelines for the implementation of the guidelines and the preface to the international accounting standards bulletin. International accounting standards are not intended to be applied to unimportant items (see paragraph twelfth of the preface) Catalog objective Range Definition Current net profit and loss Extraordinary project Profit or loss of normal activity Changes in accounting estimates Basic error Benchmark processing method Alternative processing methods allowed Changes in accounting policies Adoption of international accounting standards Other changes in accounting standards - Benchmarking methods Other changes in accounting authority - permitted disposal methods effective date objective The purpose of this standard is to provide for the classification, disclosure and accounting of certain items in the income statement to enable all enterprises to prepare and report the income statement on a consistent basis. This not only enhances the comparability with the earlier financial statements of enterprises, but also increases the comparability of financial statements with other enterprises. Therefore, the code requires the classification and disclosure of extraordinary items and the disclosure of certain items in the profits and losses arising from normal business activities. The