国际会计准则第8号之会计政策中英文对照.pdfVIP

国际会计准则第 8 号之会计政策中英文对照 会计变更以后财务报表能够提供更加可靠相关的会计信息来反映企 业的业务、发生的事件或者情况对财务报表、财务业绩或现金流的影 响。下面是 yjbys 小编为大家带来的关于国际会计准则的知识，欢迎阅 读。 1.Changes in accounting policies An entity is permitted to change an accounting policy only if the change: (i) is required by a standard or interpretation; or (ii) results in the financial statements providing reliable and more relevant information about the effects of transactions, other events or conditions on the entity#39;s financial position, financial performance, or cash flows. [I