changes in accounting policies

With the publishment of Accounting Standard for Business Enterprises: Changes in Accounting Policies and Accounting Estimates, and Corrections of Accounting Errors;

随着《企业会计准则&会计政策、会计估计变更和会计差错更正》具体会计准则的出台，一些上市公司利用变更固定资产的折旧方法来粉饰利润，从而达到人为操纵利润的目的。

Any changes in accounting policies and practices and their appropriateness;

会计政策及实务之任何更改及是否适当；

New policies of insurance accounting in Unbundling of Insurance Contracts and Risk Significant Test, the most intuitive is the effect of changes in the scale of premiums, so as to affect the market share of life insurance companies.

保险会计新政在混合保险合同分拆、重大保险风险测试上的新规定，保费收入统计口径的变化，最直观的影响就是保费规模发生变化，从而影响各寿险公司的市场份额。

Any changes in significant accounting policies or their application during he reporting period;

申报期内有重大意义的会计政策的所有变更或应用；

Changes in accounting policies, refer to changing accounting policies from one to another for the same business transactions or events.

会计政策变更，是指企业对相同的交易或事项由原来采用的会计政策改用另一会计政策的行为。

Long-term equity investments accounting method change on net assets and future net profits in subsequent periods the impact, indicating the mandatory due to unforeseen changes in accounting policies, the economic consequences of significance.

长期股权投资核算方法变更对企业净资产和未来以后各期净利润所造成的影响，说明由于不可预见的强制性会计政策变更，所产生的经济后果的显著性。

The second one leaves a lot autonomy to the enterprise, the behavior of enterprises are even more deserving to be concerned, therefore voluntary changes in accounting policies have become one of the scholars' research core.

后者给企业留有了很大的自主权，企业的行为更值得人们去关注，因此自愿性会计政策变更也成为国内外学者研究的核心内容之一。