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.
雖然這兩個委員會在會計準則方麪聯系非常密切，他們在關於如何辨別壞賬和貸款的公証價格的預訂更改的實際操作産生分歧。
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.
會計準則的歷史性變革，可能會極大地改變財務報表數據，使上市公司利潤短期內發生劇烈變化，對投資者有著重要的指導作用。
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.
同時，會計準則的歷史性變革，能在很大的程度上改變財務報表數據，從而使上市公司的利潤在短期內發生較大變化。