第14章 會(huì)計(jì)政策 估計(jì) 差錯(cuò)

第３篇會(huì)計(jì)調(diào)整事項(xiàng)

會(huì)計(jì)調(diào)整指對(duì)已經(jīng)作出會(huì)計(jì)處理的事項(xiàng)按規(guī)定進(jìn)行調(diào)整，包括會(huì)計(jì)政策調(diào)整、會(huì)計(jì)估計(jì)調(diào)整、會(huì)計(jì)差錯(cuò)調(diào)整、資產(chǎn)負(fù)債表日后事項(xiàng)的調(diào)整。會(huì)計(jì)調(diào)整事項(xiàng)是指因會(huì)計(jì)調(diào)整而需處理的具體事項(xiàng)。第１４章會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更

和前期差錯(cuò)更正◆會(huì)計(jì)政策及其變更◆會(huì)計(jì)估計(jì)變更◆前期差錯(cuò)及其更正

本章重點(diǎn)關(guān)注１４１會(huì)計(jì)政策及其變更１４１１會(huì)計(jì)政策及其變更概述１會(huì)計(jì)政策的概念及特點(diǎn)

會(huì)計(jì)政策是指企業(yè)在會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告中所采用的原則、基礎(chǔ)和會(huì)計(jì)處理方法。２會(huì)計(jì)政策變更的概念及條件會(huì)計(jì)政策變更是指企業(yè)對(duì)相同的交易或事項(xiàng)由原來(lái)采用的會(huì)計(jì)政策改用另一會(huì)計(jì)政策的行為。企業(yè)的會(huì)計(jì)政策一經(jīng)確定，不得隨意變更。３會(huì)計(jì)政策變更與會(huì)計(jì)估計(jì)變更的劃分①以會(huì)計(jì)確認(rèn)是否發(fā)生變更作為判斷基礎(chǔ)。②以計(jì)量基礎(chǔ)是否發(fā)生變更作為判斷基礎(chǔ).

③以列報(bào)項(xiàng)目是否發(fā)生變更作為判斷基礎(chǔ)。④根據(jù)會(huì)計(jì)確認(rèn)、計(jì)量基礎(chǔ)和列報(bào)項(xiàng)目所選擇的、為取得與資產(chǎn)負(fù)債表項(xiàng)目有關(guān)的金額或數(shù)值（如預(yù)計(jì)使用壽命、凈殘值等）所采用的處理方法，不是會(huì)計(jì)政策，而是會(huì)計(jì)估計(jì)，其相應(yīng)的變更是會(huì)計(jì)估計(jì)變更。１４１２會(huì)計(jì)政策變更的會(huì)計(jì)處理

１追溯調(diào)整法追溯調(diào)整法是指對(duì)某項(xiàng)交易或事項(xiàng)變更會(huì)計(jì)政策，視同該項(xiàng)交易或事項(xiàng)初次發(fā)生時(shí)即采用變更后的會(huì)計(jì)政策，并以此對(duì)財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目進(jìn)行調(diào)整的方法。

會(huì)計(jì)政策變更的會(huì)計(jì)處理２未來(lái)適用法未來(lái)適用法是指將變更后的會(huì)計(jì)政策應(yīng)用于變更日及以后發(fā)生的交易或事項(xiàng)，或者在會(huì)計(jì)估計(jì)變更當(dāng)期和未來(lái)期間確認(rèn)會(huì)計(jì)估計(jì)變更影響數(shù)的方法。

未來(lái)適用法的會(huì)計(jì)處理

３會(huì)計(jì)政策變更的會(huì)計(jì)處理方法的選擇１４２會(huì)計(jì)估計(jì)及其變更１４２１會(huì)計(jì)估計(jì)及其變更概述１會(huì)計(jì)估計(jì)的概念及特點(diǎn)２會(huì)計(jì)估計(jì)變更的概念及情形１４２２會(huì)計(jì)估計(jì)變更的會(huì)計(jì)處理１４２３會(huì)計(jì)估計(jì)的披露１４３前期差錯(cuò)及其更正１４３１前期差錯(cuò)的概念及情形１４３２前期