浅谈会计政策变更的会计核算方法

On accounting methods in accounting policy modification

随着会计政策的变更 ,企业应根据具体情况 ,分别采用不同的会计处理办法 :按规定的办法 ;追溯调整法 ;未来适用法。追溯调整法和未来适用法的会计处理方法的核算。

An enterprise shall adopt different accounting methods with the modification of accounting policy. They are standard methods, retrospectively regulating act and future applicable methods. The paper discusses the accounting in retrospectively regulating act and future applicable methods and the disclosure of accounting policy modification in reports.