Da bi zagotovili primerljivost računovodskih izkazov iz različnih obdobij, je treba učinek sprememb računovodskih ocen, ki so bile prej vključene v dobiček ali izgubo iz rednega delovanja, vključiti v te sestavine čistega poslovnega izida.
To ensure the comparability of financial statements of different periods, the effect of a change in an accounting estimate for estimates which were previously included in the profit or loss from ordinary activities is included in that component of net profit or loss.