处理会计政策变更、日后事项与会计差错的方法

Rectificative Method for Policy Alteration, Post - balance sheet Events Or Accoutting Error

会计政策变更、会计差错更正与资产负债表日后事项涉及到的问题,由于发生时间不同、发生金额不同、发生性质不同会造成会计处理方法不同.对于不同原因要使用不同的方法.

Explains that the alteration of accounting policies, the rectification of accounting errors and the same problems involve in the post-balance sheet events, when they are taken in different times amount, quality, lead to the various methods of accounting treatment. We must see clearly them.