未来适用法
- 网络Prospective Application;prospective approach
未来适用法-
第九条企业对会计估计变更应当采用未来适用法处理。
Article9The prospective application method shall be adopted by an enterprise for treating the changes in accounting estimates .
-
追溯调整法和未来适用法的会计处理方法的核算。
The paper discusses the accounting in retrospectively regulating act and future applicable methods and the disclosure of accounting policy modification in reports .