新旧会计准则中关于固定资产会计处理的比较

Comparison between Fixed Assets Accounting Treatment in Old and New Accounting Standards

固定资产是企业重要的一项资产,新旧会计准则在固定资产的处理上均针对所处经济环境进行了特定的规定。本文侧重于新会计准则中关于固定资产的会计处理分析,并与旧版会计准则进行了比较。

Fixed assets are important assets of enterprises; both old and new accounting standards stipulate the certain economic environment for fixed assets accounting treatment. This essay focuses on analyzing fixed assets accounting treatment in new accounting standard to compare it with the old standard.