會(huì)計(jì)事項(xiàng)變更審議流程

1、會(huì)計(jì)事項(xiàng)變更審議流程會(huì)計(jì)事項(xiàng)變更審議流程1會(huì)計(jì)事項(xiàng)變更審議流程與風(fēng)險(xiǎn)控制圖會(huì)計(jì)事項(xiàng)變更審議流程與風(fēng)險(xiǎn)控制不相容責(zé)任部門(mén)／責(zé)任人的職責(zé)分工與審批權(quán)限劃分業(yè)務(wù)風(fēng)險(xiǎn)董事會(huì)審計(jì)委員會(huì)財(cái)務(wù)總監(jiān)財(cái)務(wù)部經(jīng)理階段2會(huì)計(jì)事項(xiàng)變更審議流程控制表會(huì)計(jì)事項(xiàng)變更審議流程控制控制事項(xiàng)詳細(xì)描述及說(shuō)明階段控制D11由財(cái)務(wù)部經(jīng)理編制《會(huì)計(jì)事項(xiàng)變更申請(qǐng)報(bào)告》2財(cái)務(wù)總監(jiān)對(duì)《會(huì)計(jì)事項(xiàng)變更申請(qǐng)報(bào)告》提出意見(jiàn)和建議D23按照法律或會(huì)計(jì)準(zhǔn)則等行政法規(guī)、規(guī)章的要求更改會(huì)計(jì)政策的，應(yīng)按

2、國(guó)家發(fā)布的相關(guān)會(huì)計(jì)處理規(guī)定執(zhí)行4為提供有關(guān)企業(yè)財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量等更可靠、更相關(guān)的會(huì)計(jì)信息而進(jìn)行會(huì)計(jì)政策變更的，應(yīng)采用追溯調(diào)整法處理，并根據(jù)會(huì)計(jì)政策變更的累積影響數(shù)調(diào)整期初留存收益，會(huì)計(jì)報(bào)表其他相關(guān)項(xiàng)目的期初數(shù)也應(yīng)一并調(diào)整，但不需要重編以前年度的會(huì)計(jì)報(bào)表D35財(cái)務(wù)部經(jīng)理對(duì)會(huì)計(jì)估計(jì)變更應(yīng)當(dāng)采用未來(lái)適用法處理6應(yīng)采用追溯調(diào)整法更正重要的前期差錯(cuò)，但在確定前期差錯(cuò)累積影響數(shù)不切實(shí)可行的情況下，可以從可追溯調(diào)整的最早期間開(kāi)始調(diào)整留存收

3、益的期初余額，財(cái)務(wù)報(bào)表其他相關(guān)項(xiàng)目的期初余額也應(yīng)一并調(diào)整，后者調(diào)整時(shí)可以采用未來(lái)適用法7財(cái)務(wù)部經(jīng)理應(yīng)編制變更前后的比較財(cái)務(wù)報(bào)表，對(duì)相應(yīng)數(shù)據(jù)進(jìn)行調(diào)整8會(huì)計(jì)報(bào)表附注中應(yīng)披露的事項(xiàng)包括(1)會(huì)計(jì)政策變更的內(nèi)容和理由(2)會(huì)計(jì)政策變更的影響數(shù)(3)累積影響數(shù)不能合理確定的理由(4)會(huì)計(jì)估計(jì)變更的內(nèi)容和理由(5)會(huì)計(jì)估計(jì)變更的影響數(shù)(6)會(huì)計(jì)估計(jì)變更的影響數(shù)不能確定的理由(7)重大會(huì)計(jì)差錯(cuò)的內(nèi)容(8)重大會(huì)計(jì)差錯(cuò)的更正金額應(yīng)建規(guī)范《財(cái)務(wù)報(bào)告編制管