一、涉及本准则的计量及确认原则按照新准则规定对资产、负债和所有者权益进行重新分类、确认和计量,编制期初资产负债表,作为执行企业会计准则的起点。除准则规定应当采用追溯调整法的项目外,其他会计政策变更均采用未来适用法;采用追溯调整法的项目,应当调整期初留存收益(期初未分配利润和盈余公积)。 I. The principle of measurement and recognition involving these standards Reclassify, confirm and measure the assets, liabilities and owners’ equity in accordance with the new standards and prepare the beginning balance sheet as the starting point for the implementation of the accounting standards for business enterprises. Except for items that should be adopted retrospective adjustment method in the standard, other future changes in accounting policies shall be applied in the future. For items adopting retrospective adjustment method, the retained earnings at the beginning of the period (retained profit at the beginning of the period and surplus reserve) should be adjusted.