the principles behind the way in which a company keeps its accounts
When a company changes an accounting policy it is obliged to disclose the fact.
Examples of 'accounting policy' in a sentence
accounting policy
A change in accounting policy turned a 650,000 profit into a 132,000 loss.
Times, Sunday Times (2011)
Investors were also confounded by a change of accounting policy.
Times, Sunday Times (2013)
Last week the company rewrote its accounting policy, shifting revenues already booked to future years.
Times, Sunday Times (2006)
That change in accounting policy is expected to result in an after-tax charge of about $3-million or 2 cents a share in 2003, it said.
Globe and Mail (2003)
The company's share price has already halved in the past year, after the company changed its accounting policy regarding placement fees.
Times, Sunday Times (2011)
The former finance director resigned just days after the group announced a change in accounting policy that effectively wiped out previous years' profits.
Times, Sunday Times (2006)
Finally, suspend the mark-to-mark accounting policy that has helped to create a vicious downward spiral of asset prices in a bear market.
Times, Sunday Times (2008)
But the accounts have now been finalised - and disclose how the reported performance has benefited from changes in accounting policy.
Times, Sunday Times (2015)
Shares in the repairer of social housing have collapsed under concerns about its accounting policy and the loss of two chief executives in short order.
Times, Sunday Times (2010)
Shares in the group have slumped since the beginning of the year, driven lower by a string of profits warnings and an accounting policy change.