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【多选题】
关于会计估计变更，下列说法中正确的有 ( )。A.
会计估计变更，是指由于资产和负债的当前状况及预期经济利益和义务发生了变化，从而对资产或负债的账面价值或者资产的定期消耗金额进行调整
B.
会计估计变更仅影响变更当期的，其影响数应当在变更当期予以确认
C.
会计估计变更既影响变更当期又影响未来期间的，其影响数应当在变更当期和未来期间予以确认
D.
会计估计变更既影响变更当期又影响未来期间的，其影响数应当在变更当期予以确认
E.
会计估计变更既影响变更当期又影响未来期间的，其影响数应当在变更当期期初予以确认
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