level of rounding会计中什么意思?语境 the level of rounding must be disclosed ,and it should not obscure necessary details or make the information less relevent .

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level of rounding会计中什么意思?语境 the level of rounding must be disclosed ,and it should not obscure necessary details or make the information less relevent .
level of rounding会计中什么意思?
语境 the level of rounding must be disclosed ,and it should not obscure necessary details or make the information less relevent .

level of rounding会计中什么意思?语境 the level of rounding must be disclosed ,and it should not obscure necessary details or make the information less relevent .
根据IAS1(R):51条里面的第(e)款,"the level of rounding used in presenting amounts in the financial starements." 可知,应该是指数据的取整规则.特别是对于一些求商的数据,比如每股盈利,市盈率等等.