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【多选题】
关于会计政策变更采用的追溯调整法和未来适用法，下列说法中正确的有（）。A.
追溯调整法，是指对某项交易或事项变更会计政策，视同该项交易或事项初次发生采用变更后的会计政策，并以此对财务报表相关项目进行调整的方法
B.
未来适用法，是指将变更后的会计政策应用于变更日及以后发生的交易或者事项，或者在会计估计变更当期和未来期间确认会计估计变更影响数的方法
C.
对于追溯调整法，新的会计政策不会影响变更当期的损益
D.
未来适用法一定不会影响变更当期期初的留存收益
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