简析会计政策变更、会计估计变更和会计差错更正的异同

会计政策变更、会计估计变更和会计差错更正是会计核算时经常遇到的三个概念。三者之间既有变更、更正的理由、选择和确定的范围、会计处理方法、会计报表披露等本质的不同,也有政策和估计选择一经确定,便不得随意变更、会计处理步骤等大致相同之处,如何正确运用会计政策变更、会计估计变更和会计差错更正,是会计理论界和实际工作者必须考虑的问题。

Similarities and Differences between Accounting Policy Change,Accounting Estimate Change and Accounting Error Correction

The concepts of accounting policy change, accounting estimate change and accounting error correction are often encountered in accounting practices. The three concepts are different from each other in the reasons and range of change or correction, accounting treatment and disclosure of accounting statement, and yet similar in that the range, once determined, should not be changed at will and roughly the same accounting treatment procedures are involved. How to use accounting policy change, accounting estimate change and accounting error correction is a problem facing accounting researchers and workers.