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【多选题】
下列关于可比性的说法中正确的有( )。A.
不同企业发生的相同或者相似的交易或者事项，应当采用规定的会计政策，确保会计信息口径一致、相互可比
B.
企业对于已经发生的交易或者事项，应当及时进行会计确认、计量和报告，不得提前或者延后
C.
同一企业不同时期发生的相同或者相似的交易或者事项，应当采用一致的会计政策，不得随意变更
D.
企业按照交易或事项的法律实质进行核算，而不仅仅以其外在的经济形式进行核算。
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