会计政策变更和会计差错更正的比较.doc

编号（学号）： 会计政策变更和会计差错更正的比较 摘要：本文以《企业会计准则第28号——会计政策、会计估计变更和会计差错更正》进一步规划了企业会计政策、会计估计变更和会计差错更正的会计核算及相关信息的披露，提高了会计信息的相关性、可靠性。其中会计政策变更和会计差错更正有很多相似之处，但两者却有本质的不同，只有正确认识它们的不同之处，才能对相关的会计事项区别对待，分别采取合理的处理方法。 关键词：会计政策变更，会计差错更正，比较 The accounting policies and accounting errors of change is correct Abstract This article with the accounting standards for enterprises no. 28-accounting policy, accounting estimates that changes and corrections accounting errors of the enterprise accounting policy further planning, accounting estimates that changes and accounting errors of the correct accounting and disclosure of the relevant information, and to improve the reliability of accounting information correlation,. Among them the accounting policy changes and accounting error correction are very similar, but they have different nature, only a correct understanding of the difference, can the relevant accounting events treated differently, respectively, to take the rational treatment. Key words: accounting policy changes, accounting error correction, compare 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc310438042 1 引言 PAGEREF _Toc310438042 \h 1 HYPERLINK \l _Toc310438043 2会计政策变更和会计差错更正的概念 PAGEREF _Toc310438043 \h 1 HYPERLINK \l _Toc310438044 2.1会计政策变更 PAGEREF _Toc310438044 \h 1 HYPERLINK \l _Toc310438045 2.1.1会计政策变更的含义 PAGEREF _Toc310438045 \h 1 HYPERLINK \l _Toc310438046 2.1.2会计政策变更的条件 PAGEREF _Toc310438046 \h 1 HYPERLINK \l _Toc310438047 2.1.3会计政策变更的处理方法 PAGEREF _Toc310438047 \h 1 HYPERLINK \l _Toc310438048 2．2会计差错更正 PAGEREF _Toc310438048 \h 2 HYPERLINK \l _Toc310438049 2.2.1会计差错更正的含义 PAGEREF _Toc310438049 \h 2 HYPERLINK \l _Toc310438050 2.2.2会计差错更正的处理方法 PAGEREF _Toc310438050 \h 2 HYPERLINK \l _Toc310438051 3会计政策变更和会计差错更正的区别 PAGEREF _Toc310438051 \h 3 HYPERLINK \l _Toc310438052 3.1二者变更的原因不同 PAGEREF _Toc310438052 \h 3 HYPERLINK \l _Toc310438053 3.2二者会计处理方法不同 PAGEREF _Toc310438053 \h 4 HYPERLINK \l _Toc310438054 3.3二者会计报表披露不同 PAGEREF _Toc310438054 \h 5 HYPERLINK \l _Toc31