accounting estimates

In bad years, they can increase reported income by reverting to normal accounting estimates, "taking income out of the bank. "

Article 9The prospective application method shall be adopted by an enterprise for treating the changes in accounting estimates.

But Accounting standard for Business Enterprises of china had been defined Accounting Polities to Accounting Estimates.

Making accounting estimates that are reasonable in the circumstances.

realisation could differ from the accounting estimates and therefore impact the Group's results and cash flows.

and making accounting estimates that are reasonable in the circumstances.

Evidently, strengthening of the audit of accounting estimates is necessary.

The rate of Accounting Estimates changing was from 13 percent to 20 percent every year during 2004 and 2007.

The details, reasons and effect of alteration of accounting estimates, or if the effect cannot be determined, the reason shall be explained;

an explanation on changes in accounting policies and accounting estimates as well as correction of errors;

accounting policies changes in accounting estimates and corrections of errors accounting standards

important accounting policies and accounting estimates;

Accounting Standards for Enterprises No. 28 - Changes of Accounting Policies and Accounting Estimates and Error Correction

Increase (decrease) in profit due to changes in accounting estimates

The effects amount in the current period and future periods by changes in accounting estimates; and

The contents of and reasons for the changes in accounting estimates;

Chapter III Changes in Accounting Estimates

listed companies on the types of changes in accounting estimates and the use of how to manipulate the extent of the impact;

4, changes in accounting estimates to increase (or decrease) in profit