提高准则可比性阶段(1989 ～ 1995 年)经过实践证明, 对某一

提高准则可比性阶段(1989 ～ 1995 年)
经过实践证明, 对某一会计事项采用多种的
会计处理方法, 会影响到会计信息的可比性。针
对各国的批评意见, 国际会计准则委员会实施了
一项会计报表可比性计划, 旨在减少可选择的会
计处理方法, 提高国际会计准则的可比性。

結果 (英文) 1:

Improving comparability of criteria stage (1989-1995)According to practice, for a transaction using a variety ofAccounting methods, will affect the comparability of accounting information. NeedleCriticism of States, implementing the international accounting standards CommitteeA comparability of financial statements program, aimed at reducing the choice ofMethod of processing and improve the comparability of international accounting standards.

結果 (英文) 2:

Guidelines to improve comparability phase (1989 to 1995)
Practice has proved that for certain accounting items using a variety of
accounting methods will affect the comparability of accounting information. Needle
criticism of countries, the International Accounting Standards Board implemented
a financial statement comparability program designed to reduce the alternative would
count processing methods to improve the comparability of international accounting standards.

結果 (英文) 3:

Improving the comparability of the standards phase (from 1989 to 1995)After practice has proved that a variety of accounting mattersAccounting treatment method, it will affect the comparability of accounting information. needleThe international accounting standards board has been implemented to criticize the views of each country.A comparable plan to reduce the choice of accounting statementsAccounting treatment method to improve the comparability of international accounting standards.