摘要
2006年2月财政部会计准则委员会颁布了38项新准则,本文通过对固定资产新旧准则的比较,指出了新准则在内容和核算上的变化,并给出了相关思考。
The Accounting Standard Committee of Ministry of Finance promulgated 38 new standards in February 2006. Through comparing the new standard of fixed assets with the former one, this paper pointed out the changes in contents and accounting in new standards, and presented some thoughts on the changes.
出处
《广西财经学院学报》
2007年第3期82-84,共3页
Journal of Guangxi University of Finance and Economics
关键词
固定资产
新准则
旧准则
公允价值
资产减值
fixed assets
new standard
former standard
fair value
assets impairment
