disclosure of accounting policies

基本解釋

Compliance with International Accounting Standards, including the disclosure of the accounting policies used by the enterprise, helps to achieve comparability.
遵循國際會(huì)計(jì)準(zhǔn)則，包括揭示企業(yè)所採用的會(huì)計(jì)政策，有助於達(dá)成可比性。
Article 7 The Company shall make disclosure of the important accounting policies and accounting estimates it has adopted, and it is not required to make disclosure of those unimportant ones.
第七條公司應(yīng)儅披露採用的重要會(huì)計(jì)政策和會(huì)計(jì)估計(jì)，不重要的會(huì)計(jì)政策和會(huì)計(jì)估計(jì)可以不披露。