(a) IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors contains guidance on the use of accounting policies and accounting estimates.Required:Explain the basis on which the management of an entity must select its accounting policies and distinguish, with an example, between changes in accounting policies and changes in accounting estimates. (5 marks)

对于公司目前的管理制度，你的看法是（ ）。

A．需要彻底修改

B．申请调换岗位

C．需要适当完善

D．不关心