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【多选题】
关于固定资产的使用寿命、预计净残值和折旧方法的说法,正确的有( )。
A.
企业至少应当于每年年度终了,对固定资产的使用寿命、预计净残值和折旧方法进行复核
B.
若使用寿命预计数与原先估计数有差异,应当采用追溯调整法调整固定资产折旧
C.
若预计净残值预计数与原先估计数有差异,应当调整预计净残值
D.
若与固定资产有关的经济利益预期实现方式有重大改变,应当改变固定资产折旧方法
E.
固定资产折旧方法的改变应当作为会计政策变更
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