八项要求
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在会计信息确认上由以往的十三个会计核算原则变为基本准则中八项会计信息质量要求,谨慎性被一如既往的保留了下来,可见谨慎性在财务报告中的重要作用。
The confirmation of accounting information changed from 13 principles to 8 requirements of accounting information quality . The conservatism was kept in this process , which showed the importance of conservatism in financial report .