根據(jù)《企業(yè)會(huì)計(jì)準(zhǔn)則—會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和會(huì)計(jì)差錯(cuò)更正》的規(guī)定,企業(yè)發(fā)生會(huì)計(jì)估計(jì)變更時(shí),應(yīng)在會(huì)計(jì)報(bào)表附注中披露的內(nèi)容有( )。
- A
會(huì)計(jì)估計(jì)變更的內(nèi)容
- B
會(huì)計(jì)估計(jì)變更的理由
- C
會(huì)計(jì)估計(jì)變更的影響數(shù)
- D
會(huì)計(jì)估計(jì)變更的影響數(shù)不能確定的理由