第9章会计政策.pdf

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 1 9.1 会计政策变更············································································1 9.1.1 会计政策变更的定义及条件··················································· 1 9.1.2 会计政策变更的会计处理······················································ 1 9.1.3 会计政策变更的披露····························································3 9.2 会计估计的变更·········································································3 9.2.1 会计估计变更的定义及条件···················································3 9.2.2 会计估计变更的会计处理···················