新固定资产准则与旧准则及国际准则的比较

Comparison of New and Old Accounting Standards on Fixed Assets and International Accounting Standards

我国《固定资产准则》在执行了四年后作了部分修改,这次修改的内容与原准则及国际会计准则IAS-16之间有了些差异。在对比过程中可以看出,新准则进一步体现了我国向制定高质量准则方向迈步,和国际接轨的步伐加快,准则结构、内容表述更加精炼明了。同时,对我国具体的国情考虑也比较多,具有更强的针对性和实用性。

We modify ＂Accounting Standards on Fixed Assets＂ after employing it four years.The revised accounting standards are dif-ferent from original version in content and IAS-16 of international accounting standards.In comparison,we find that the new version is advanced in quality of the standards,quicken the pace of keeping up with international standards,furthermore,its structure and content are more precise.At the same time,the new version pays more attention to concrete national situation with its concise and practical characteristics.