关于新旧会计准则的几点比较

Comparison of new enterprises accounting standard and old version

对财政部新颁布的企业会计准则与现行的企业会计准则进行了比较,列示了新增的内容,并就资产减值准备、存货、关联方交易、债务重组、所得税处理及新的合并会计报表编报范围等几方面的变化及其将会对企业产生的影响进行了分析。

Comparing the relevant contents between new version enterprises accounting standards and the old one's,the thesis lists new standards added,analyses many changes and impacts,such as provision for assets impairment,inventory measurement method,relationship and transactions for related parties,debt restructuring,corporate income tax expense treatment and requirement of consolidated financial statement.