changes in accounting principles

基本解释

Although the two boards are close with respect to accounting principles, they diverge on actual rules regarding how to recognise bad debt and book changes in the fair value of loans.
虽然这两个委员会在会计准则方面联系非常密切，他们在关于如何辨别坏账和贷款的公证价格的预订更改的实际操作产生分歧。
The historical changes in accounting principles, financial statements may be significantly changed in the short term profits of listed companies, investors have an important role as a guide.
会计准则的历史性变革，可能会极大地改变财务报表数据，使上市公司利润短期内发生剧烈变化，对投资者有着重要的指导作用。
At the same time, the historic reform of accounting principles can greatly change the data of financial report forms and make the profits of listed companies have great changes in a short time.
同时，会计准则的历史性变革，能在很大的程度上改变财务报表数据，从而使上市公司的利润在短期内发生较大变化。