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问:企业在编制中期会计报表时应当遵循哪些确认与计量原则?答:中期会计确认与计量的基本原则根据中期财务报告准则的规定,企业在编制中期会计报表时应当遵循以下确认与计量的基本原则:1、企业应当在中期会计报表中采用与年度会计报表相一致的会计政策,不得在中期内随意变更会计政策,以保持前后各期会计政策的一贯性,提高会汁信息的可比性和有用性。2、企业如果存中期变更会计政策,应当符合《企业会计准则——会计政策、会计估计变更和会计差错更正》规定的允许
Q: What are the confirmation and measurement principles that enterprises should follow in the preparation of interim accounting statements? A: The basic principles of interim accounting recognition and measurement According to the interim financial reporting standards, enterprises should follow the basic recognition and measurement below in preparing interim financial statements Principles: 1. The enterprise shall adopt the accounting policy consistent with the annual accounting statements in its interim accounting statements, and shall not arbitrarily change the accounting policies in the medium term in order to maintain the consistency of the accounting policies in the previous periods and the subsequent periods and improve the comparability of the juice information Usefulness 2. If an enterprise changes its accounting policy in the mid-term, it shall comply with the allowances stipulated in the “Accounting Standards for Business Enterprises - Changes in Accounting Policies, Changes in Accounting Estimates and Corrections to Accounting Errors”