Accounting practice needs certain guidelines to action.

会计实践需要行动指南。

Persist to align with international accounting practice.

持续国际惯例整合。

How theory informs financial and management accounting practice.

财务会计理论方法有机结合。

Accountants are required to judge the materiality in accounting practice.

会计师需要在实践中来判断重要性。

Different countries have different reflection in their accounting practice.

谨慎性原则在各国的会计实务中都有不同的体现。