会计原则变更 meaning in Chinese

change in accounting principle

Opinion 20 previously required that such a change be reported as a change in accounting principle
之前的建议书20号要求这样的变更应该确认为会计原则变更。
Statement 154 requires that a change in method of depreciation , amortization , or depletion for long - lived , nonfinancial assets be accounted for as a change in accounting estimate that is effected by a change in accounting principle
第154号公告要求，折旧方法，分摊方法或者对长期非财务资产的损耗的变更应该视为由会计原则变更而导致的会计估计的变更。