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新頒布的《企業(yè)會(huì)計(jì)準(zhǔn)則第28號(hào)—會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和差錯(cuò)更正》中指出：“企業(yè)對(duì)會(huì)計(jì)估計(jì)變更應(yīng)當(dāng)采用未來使用法處理。會(huì)計(jì)估計(jì)變更能僅影響變更當(dāng)期的，其影響數(shù)應(yīng)當(dāng)在變更當(dāng)期予以確認(rèn)；既影響變更當(dāng)期又影響未來期間的，其影響數(shù)應(yīng)當(dāng)在變更當(dāng)期和未來期間予以確認(rèn)。企業(yè)難以對(duì)某項(xiàng)變更區(qū)分為會(huì)計(jì)政策變更或會(huì)計(jì)估計(jì)變更的，應(yīng)當(dāng)將其作為會(huì)計(jì)估計(jì)變更處理?！睂?duì)本期會(huì)產(chǎn)生重大影響，或預(yù)計(jì)對(duì)以后各期會(huì)產(chǎn)生重大影響的會(huì)計(jì)估計(jì)變更的性質(zhì)和金額，應(yīng)加以披露。如果不易確定金額，則應(yīng)說明這一事實(shí)。具體來說，針對(duì)企業(yè)的會(huì)計(jì)估計(jì)變更應(yīng)在會(huì)計(jì)報(bào)表附注中披露：（1）會(huì)計(jì)估計(jì)變更的內(nèi)容和理由。主要包括會(huì)計(jì)估計(jì)變更的內(nèi)容、會(huì)計(jì)估計(jì)變更的日期以及會(huì)計(jì)估計(jì)變更的原因；（2）會(huì)計(jì)估計(jì)變更的影響數(shù)。主要包括會(huì)計(jì)估計(jì)變更對(duì)當(dāng)期損益的影響金額、會(huì)計(jì)估計(jì)變更對(duì)其他項(xiàng)目的影響金額；（3）會(huì)計(jì)估計(jì)變更的影響數(shù)不能確定的理由。因此會(huì)計(jì)估計(jì)的本質(zhì)是基于會(huì)計(jì)分期、權(quán)責(zé)發(fā)生制和配比原則，對(duì)不確定經(jīng)濟(jì)事項(xiàng)在其影響的會(huì)計(jì)期間內(nèi)對(duì)會(huì)計(jì)報(bào)表影響的跨期分配，并為每一個(gè)會(huì)計(jì)期間確定一個(gè)具體的會(huì)計(jì)報(bào)表數(shù)據(jù)。這類跨期分配不會(huì)涉及到對(duì)會(huì)計(jì)確認(rèn)三要素及會(huì)計(jì)計(jì)量要素的重新選擇，只會(huì)影響到各期會(huì)計(jì)報(bào)表項(xiàng)目金額的最終確定。會(huì)計(jì)估計(jì)是對(duì)報(bào)表項(xiàng)目計(jì)量中不確定事項(xiàng)在涉及的會(huì)計(jì)期間之間進(jìn)行量化的過程，可靠的會(huì)計(jì)估計(jì)是會(huì)計(jì)要素確認(rèn)的前提條件之一。