Important accounting policies and accounting estimates;

重要会计政策和会计估计

Changes in accounting policies and accounting errors correction are described in detail and the differences between the two are analyzed.

分别详细介绍了会计政策变更和会计差错更正，并就二者的区别进行分析。

Article 2The effects on income tax by the changes of accounting policies and the error correction in the prior periods shall be governed by the Accounting Standards for Enterprises No.

第二条会计政策变更和前期差错更正的所得税影响，适用《企业会计准则第18号--所得税》。

It is also inappropriate for an enterprise to leave its accounting policies unchanged when more relevant and reliable alternatives exist.

当存在更具相关性和更可靠性的备选方法时，如果企业仍保持会计政策不变，也是不适宜的。