会计政策、会计估计变更和差错更正是以权责发生制为核算基础的欧盟会计准则的重要内容,良好地规范了欧盟实体机构的会计行为。为此,本文系统梳理并解读了欧盟的会计政策、会计估计变更和差错更正,希望能够提供些许有益参考。 Accounting policies, changes in accounting estimates and error correction are the important contents of the EU accounting standards based on the accrual basis and well regulated the accounting behavior of the EU entities. To this end, this article systematically combs and interprets the EU’s accounting policies, accounting estimates change and error correction, hoping to provide some useful reference.