财政部近日颁布《企业会计准则——会计政策、会计估计变更和会计差错更正》，对企业会计政策变更、会计估计变更，以及会计差错更正的会计核算和相关信息披露做出具体规定。至此，财政部已颁布了８项具体会计准则。新颁布的这一准则将于１９９９年１月１日起首先在上市公... The Ministry of Finance recently promulgated the “Accounting Standards for Business Enterprises - Changes in Accounting Policies, Changes in Accounting Estimates and Corrections to Accounting Errors”, which specifically stipulated changes in accounting policies of enterprises, changes in accounting estimates, and accounting and related information disclosures on the correction of accounting errors. At this point, the Ministry of Finance has promulgated eight specific accounting standards. The newly promulgated this standard will be January 1, 1999 from the first public ...