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1、07-第8号本期净损益及错误与政策变更（07-eighthnetprofitandloss,errorsandpolicychanges）07-eighth,netprofitandloss,anderrorsandchangesinpolicy,.Txtyesterdaywasavoidedcheck;tomorrowisanoutstandingpromissorynote;onlytodayiscash,canyoucashitallatonce.Peoplealwayslovetodec
2、eiveourselves,becauseitmoreeasilythantodeceiveothers.EncyclopediaofaccountingandauditinginternationalaccountingstandardNetprofitandlossofthisperiod,basicerrorsandchangesinaccountingpoliciesInternationalAccountingStandardsNo.eighth,revisedDecember1993
3、Theparagraphmarkedinboldinthisguidelineshallbereadtogetherwiththebackgroundinformationandguidelinesfortheimplementationoftheguidelinesandtheprefacetotheinternationalaccountingstandardsbulletin.Internationalaccountingstandardsarenotintendedtobeapplied
4、tounimportantitems(seeparagraphtwelfthofthepreface)CatalogobjectiveRangeDefinitionCurrentnetprofitandlossExtraordinaryprojectProfitorlossofnormalactivityChangesinaccountingestimatesBasicerrorBenchmarkprocessingmethodAlternativeprocessingmethodsallowe
5、dChangesinaccountingpoliciesAdoptionofinternationalaccountingstandardsOtherchangesinaccountingstandards-BenchmarkingmethodsOtherchangesinaccountingauthority-permitteddisposalmethodseffectivedateobjectiveThepurposeofthisstandardistoprovidefortheclassi
6、fication,disclosureandaccountingofcertainitemsintheincomestatementtoenableallenterprisestoprepareandreporttheincomestatementonaconsistentbasis.Thisnotonlyenhancesthecomparabilitywiththeearlierfinancialstatementsofenterprises,butalsoincreasesthecompar
7、abilityoffinancialstatementswithotherenterprises.Therefore,thecoderequirestheclassificationanddisclosureofextraordinaryitemsandthedisclosureofcertainitemsintheprofitsandlossesarisingfromnormalbusinessactivities.Theguidelinesalsoprovideforthechangesin
8、accountingestimates,changesinaccountingpolicies,andchangesinbasicerrors.Range1.theGuidelinesshallbeappliedwhentheincomestatementreferstothegainsandlossesarisingfromnormalactivitiesandextraordinaryitems,aswellastochangesinaccountingestimates,changesin
