会计政策 变更 差错（Accounting policy change error）.docVIP

会计政策 变更 差错（Accounting policy change error） (two) characteristics of accounting policies; 1, the selectivity of accounting policies 2, mandatory accounting policies 3, the hierarchy of accounting policies [example 1] accounting policies refer to (A). The principles, foundations and accounting methods adopted by A. enterprises in accounting recognition, measurement and reporting Two, does not belong to the change of accounting policy: 1. transactions or events that occur in the current period are substantially different from those previously adopted, while new accounting policies are adopted. P197 2. adopt new accounting policies for transactions or events that are initial or unimportant. [case 2] the following circumstances that are not subject to changes in accounting policies are. A. transactions or events occurring in the current period are substantially different from those previously adopted, while new accounting policies are adopted B. signed the construction contract for the first time and confirmed the income by means of percentage of completion C. the method of amortization of low value consumables with a value of 200 yuan is changed from the amortization method to the one amortization method D. according to the guidelines, the valuation of transaction investment is changed from the cost method to the market price method The E. national system provides that the method of ending inventory valuation is changed from cost approach to lower cost and net realizable value [answer] ABC (two) division method: Analyze and determine whether the matter involves accounting confirmation, measurement basis selection, or reporting of changes in the project. When the accounting policy changes, which involve at least one of the aforesaid changes in the basis for the change of the basis, shall not be related to the aforesaid basic changes, the matter may be judged as the change in the accounting estimate. Four. Accounting treatment of changes in accounting policies (I) retroac