会計上の変更とは、会計方針の変更、表示方法の変更及び会計上の見積りの変更をいいます。
なお、過去の財務諸表における誤謬の訂正は、会計上の変更には該当しません。
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EY is a global leader in assurance, consulting, strategy and transactions, and tax services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities.
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This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Please refer to your advisors for specific advice.
