《企业会计准则——会计政策、会计估计变更和会计差错更正》的颁发,对会计政策变更、会计估计变更、会计差错更正的条件、会计处理以及调整方法做了严格的规定,在保证企业前后期财务信息口径一致的同时,提高了会计信息 The promulgation of “Accounting Standards for Business Enterprises - Changes in Accounting Policies, Changes in Accounting Estimates and Corrections to Accounting Errors” has made strict stipulations on the changes of accounting policies, changes in accounting estimates, the conditions for the correction of accounting errors, accounting treatment and adjustment methods. Before and after the guarantee of the enterprises Financial information of the same caliber at the same time, improve the accounting information