企业会计准则第×号──会计政策及会计政策和会计估计变更（征求意见稿）引言１．本准则涉及企业在编报会计报表时所采用的重大会计政策、会计政策变更和会计估计变更的处理原则和方法。定义２．本准则使用的下列术语的定义为：（１）会计政策，指企业进行会计核算和编制... Accounting Standard for Business Enterprise No. × - Changes in Accounting Policies and Accounting Policies and Accounting Estimates (Draft for Comment) Introduction 1. This standard covers the major accounting policies, accounting policy changes and accounting estimation changes adopted by enterprises in the process of preparing accounting statements. Definition 2. The following terms used in this Code are defined as: (1) Accounting policies refer to the business accounting and preparation ...