未来适用法是指将变更后的会计政策应用于变更日及以后发生的交易或者事项，或者在会计估计变更当期和未来期间确认会计估计变更影响数的方法。
追溯调整法和未来适用法的会计处理方法的核算。
The paper discusses the accounting in retrospectively regulating act and future applicable methods and the disclosure of accounting policy modification in reports.
恩恩，是未来适用法，变更后应用与变更日及以后。
New signature thresholds will only be applied to petitions created after the changes are made.
第九条企业对会计估计变更应当采用未来适用法处理。
Article 9the prospective application method shall be adopted by an enterprise for treating the changes in accounting estimates.
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