Changes and reasons for changes, if necessary, and their impact on an enterprise's financial position and operating results, should be reported in notes to the financial statements.
如确有必要变更，应当将变更的情况、变更的原因及其对企业财务状况和经营成果的影响，在财务报告中加以说明。
This assumption is very important because it assists users of financial statements in interpreting changes in financial position and changes in net income.
这个假设很重要，因为它帮助财务报表的使用者解释财务状况的变化以及净收益的变化。
Users must also be able to compare the financial statements of different enterprises in order to evaluate their relative financial position, performance and changes in financial position.
使用者还必须能够比较不同企业之间的财务报表，以使评价它们相对的财务状况、经营业绩和财务状况变动。
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