accounting policy change

基本解释

Voluntary accounting policy change is among the core content of the research of positive accounting theory.
自發性會計政策變更一直是實証會計理論研究的核心內容之一。
Voluntary accounting policy change and Earnings Forecasts is among the core content of the research of positive accounting theory.
自願性會計政策變更及盈利預測是實証會計理論研究的核心內容之一。
The concepts of accounting policy change, accounting estimate change and accounting error correction are often encountered in accounting practices.
會計政策變更、會計估計變更和會計差錯更正是會計核算時經常遇到的三個概唸。