《企业会计准则——会计政策、会计估计变更和会计差错更正》于1998年6月25日发布,1999年1月1日开始执行。该准则适用于上市公司,其他企业参照执行。为了帮助读者更好地把握其内容,笔者为其设计了三幅流程图。第一幅是主图,说明准则的主要内容之间的关系: Accounting Standards for Business Enterprises - Changes in Accounting Policies, Changes in Accounting Estimates and Corrections to Accounting Errors were promulgated on June 25, 1998 and implemented on January 1, 1999. The standard applies to listed companies, other companies with reference to the implementation. In order to help readers to better grasp its content, I designed three flow charts. The first one is the main picture showing the relationship between the main elements of the guidelines: