Principle of consistency

Accounting terminology

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Principle of consistency. The principle of consistency, also known as the principle of consistency, requires that the accounting treatment methods adopted by enterprises should be consistent from one period to the next, and should not be changed at will. If it is really necessary to change, the reasons for the change and its impact on the financial position and operating results must be explained in the financial report.^[1]

genus Financial accounting principles One refers to the Accounting method It shall be the same as the procedure and shall not be changed at will.

Chinese name: Principle of consistency
Foreign name: consistency

Alias: Principle of consistency
Substantive: The methods and procedures used in each accounting period should be the same
Principle of ownership: Financial accounting principles

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Consistency

This principle requires an enterprise to adopt the same Accounting procedures And methods. Its purpose is to ensure that Accounting statements Of all kinds of data in Comparability , to improve accounting information Value in use; Second, it can restrict and prevent Accounting entity adopt Accounting method And procedure changes, in Accounting Make false statements and whitewash accounting statements.

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The principle of consistency is that Economic business The accounting of Accounting method For each method, the scope of alternative accounting methods and procedures is specified. During the continuous period, the nature and results of different accounting methods and procedures should be consistent, but Accounting period This one Accounting Under the basic premise of Accounting period However, there are differences Temporal difference 。 For a certain period or time point accounting information Comparable, it is necessary to stipulate the consistency of accounting methods and procedures.

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(1) Principle of consistency and Principle of comparability In fact, it is to solve the problem of comparability of accounting information materials. Among them, consistency is based on the use of different periods of an enterprise Accounting information Comparable, and Comparability It is to make the accounting data of different enterprises in the same period comparable.

(2) The consistency principle does not mean that enterprises adopt Accounting treatment method Once selected, it can never be changed, but cannot be changed at will. In addition, once the change is made, the reasons for the change and its impact on financial performance and operating results should also be explained in financial reports Described in.

(3) How the change of accounting treatment method affects the financial results will be explained in detail in the Financial Accounting, which is omitted.

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