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【多选题】
下列各事项中，属于会计政策变更的有（　）。
A.
按规定，存货期末计价的方法由成本法改为成本与可变现净值孰低法
B.
收入确认由完工百分比法改为完工合同法
C.
无形资产摊销年限从10年改为6年
D.
因减少投资将长期股权投资从权益法改为成本法
E.
年末根据当期发生的暂时性差异所产生的递延所得税负债调整所得税费用
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