国际会计准则第8 号之会计政策中英文对照会计变更以后财务报表能够提供更加可靠相关的会计信息来反映企业的业务、发生的事件或者情况对财务报表、财务业绩或现金流的影响。

下面是yjbys 小编为大家带来的关于国际会计准则的知识，欢迎阅读。

1.Changes in accounting policies
An entity is permitted to change an accounting policy only if the
change:
(i) is required by a standard or interpretation; or
(ii) results in the financial statements providing reliable and more
relevant information about the effects of transactions, other events or
conditions on the entity's financial position, financial performance, or
cash flows. [IAS 8.14]
Note that changes in accounting policies do not include applying an
accounting policy to a kind of transaction or event that did not occur
previously or were immaterial. [IAS 8.16]
1.会计政策变更
企业只有在发生以下变化的时候允许变更会计政策：
(1)会计准则或解释说明的要求
(2)会计变更以后财务报表能够提供更加可靠相关的会计信息来反映企业的业务、发生的事件或者情况对财务报表、财务业绩或现金流的影响。

[IAS 8.14]
注意，会计政策的变更不包括应用在之前没有发生过或者不重大的交易或事项。

[IAS 8.16]
If a change in accounting policy is required by a new IASB standard。