浅析新固定资产准则的会计处理

Analysis on the Accounting Treatment of the New Fixed Asset Standards

阐述了新会计准则的实施对会计处理的影响,包括固定资产在初始计量、后续支出及固定资产处置的会计处理上发生的变化。

This paper expounds the influences of implementing the new accounting standards on accounting treatment, including the changes of the fixed assets in initial measurement and subsequent expenditure and the changes of fixed assets disposal in accounting treatment.