Accounting Standards for Business Enterprises: Changes in Accounting Policies, Changes in Accounting Estimates and Corrections of Accounting Errors

Author: Bao Changfa
Publisher:
Publish Date: 1999-01-01
Features: This book standardizes the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates, and corrections of accounting errors. The purpose of this book is to enhance the usefulness of accounting information while maximizing its comparability when changes in accounting policies, accounting estimates, and corrections of accounting errors occur, thereby enabling financial statement users to better understand the company's financial position, economic results, and cash flows.