第9章会计政策、会计估计的变更及会计差错的调整和资产负债表日后事项.....................................................................................9-19.1会计政策变更········································································9-19.1.1会计政策变更的定义及条件················································9-19.1.2会计政策变更的会计处理···················································9-19.1.3会计政策变更的披露·························································9-39.2会计估计的变更·····································································9-39.2.1会计估计变更的定义及条件················································9-39.2.2会计估计变更的会计处理···················································9-39.2.3会计估计变更的披露·························································9-49.3会计差错的调整·····································································9-49.3.1会计差错的定义及产生原因················································9-49.3.2会计差错的调整·······························································9-49.3.3会计差错调整的披露·························································9-59.4资产负债表日后事项·······························································9-69.4.1资产负债表日后事项定义及内容··········································9-69.4.2资产负债表日后事项的会计处理··········································9-69.4.3特殊资产负债表日后事项处理方法·······································9-7第1页共9页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共9页第9章会计政策、会计估计的变更及会计差错的调整和资产负债表日后事项9.1会计政策变更9.1.1会计政策变更的定义及条件会计政策是指公司在会计核算时所遵循的具体原则以及公司所采纳的具体会计处理方法。会计政策变更，是指公司对相同的交易或事项由原来采用的会计政策改用另一会计政策的行为。会计政策的变更，必须符合下列条件之一：（1）法律或会计制度等行政法规、规章的要求；（2）会计政策的变更能够提供有关公司财务状况、经营成果和现金流量等更可靠、更相关的会计信息。下列情况不属于会计政策变更：（1）本期发生的交易或事项与以前相比具有本质差别而采用新的会计政策；（2）对初次发生的或不重要的交易或事项采用新的会计政策。9.1.2会计政策变更的会计处理9.1.2.1会计政策变更的调整公司按照法律或会计制度等行政法规、规章要求变更会计政策时，应按国家发布的相关会计处理规定执行，如果没有相关的会计处理规定，应当采用追溯调整法第2页共9页第1页共9页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共9页进行处理。如果累积影响...
