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会计在一定条件下是可以变更的,为消除前后不同会计政策带来的差异,可以采用追溯调整法调整会计政策变更累积影响数。新会计准则对追溯调整法的适用范围以及具体运用进行了规定.本文结合新会计准则就追溯调整法的适用范围以及具体运用进行分析。
Under certain conditions, accounting can be changed. To eliminate the differences brought by different accounting policies, retrospective adjustment can be adopted to adjust the cumulative impact of changes in accounting policies. The new accounting standards for the retrospective adjustment of the scope and application of specific provisions.This article combined with the new accounting standards retrospective adjustment of the scope and application of specific analysis.