After-tax cumulative effects resulting from changes in accounting principles. 凡因会计原则变动所产生之税后累积影响数皆属之。
They have been pushing for a relaxation of certain Sarbanes-Oxley provisions; changes in the US accounting culture that would favour the use of broad principles over detailed prescriptions; constraints on lawsuits for corporate malfeasance; and consolidation of the fragmented regulatory structure. 他们一直在争取放宽《萨班斯-奥克斯利法》(sarbanes-oxley)的某些规定;改革美国会计文化,提倡使用广泛的会计准则而非细则规定;约束对企业不当行为的诉讼;以及整合零散的监管结构。
Cumulative effect of changes in accounting principles 会计原则变动累积影响数
New accounting standards will be implemented in 2007.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. 新会计准则将于2007年正式实施。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。
This article mainly talks about the most important changes of the Accounting Regulations for Business Enterprises in accounting principles, confirming and measuring accounting elements and financial reports. 文章重点分析了新会计制度在核算原则方面、会计要素的确认与计量方面以及财务报告方面的重大变化。