如何分析会计政策变更的影响（How to analyze the influence of accounting policy change）.docVIP

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如何分析会计政策变更的影响（How to analyze the influence of accounting policy change）.doc

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如何分析会计政策变更的影响（How to analyze the influence of accounting policy change） How to analyze the influence of accounting policy change? 04-07 Reasonable change or inflated profit? Moderator, Miss Zhangs words: Since the annual report with the opening section, you ask we have answered a lot of investors about answering the annual report, annual report also introduced some reading skills, including how to analyze the companys balance sheet risk, how to analyze the solvency of Forecast Ltd, how to grasp the trend of running the company according to the annual report. In this column, we will analyze the implications of accounting policy changes and changes in accounting estimates for investors, as well as their impact on the performance of the company. What is changes in accounting policies and changes in accounting estimates? Accounting policy change refers to the behavior of an enterprise to switch to another accounting policy for the same transaction or transaction from the original accounting policy. The more common accounting policy changes are: enterprises in the units being invested in equity investment cost method and equity method of accounting changes between accounting losses in the direct write off method and valuationallowance between change and conversion of foreign currency at the current rate method and the temporal method or other methods between change etc.. Change in accounting estimates refers to the behavior of an enterprise on the basis of the latest available information based on the uncertain transaction or event of its outcome. For example, revision of accounting estimates for bad debts, fixed assets, durable life and net residual value, or loss. Why change? Changes in accounting policies and accounting estimates are in order to enable enterprises to provide more reliable and more relevant accounting information, but it can also lead to change in different years between the corporate financial information is not comparable, therefore, in the different