浅析《固定资产会计准则》的积极变化

On the Positive Developments in "Accounting Postulate of Fixed Assets

与《企业会计制度》相比 ,《固定资产会计准则》在固定资产的确认、初始计量、折旧、后续支出、减值和报表披露等方面都有新的规定 ,更突出了真实性原则对会计核算的要求 ,更彻底地贯彻了谨慎性原则和按实际成本计价原则 ,明显地扩大了会计职业判断的范围 ,对会计人员的品德素质和业务素质提出了更高的要求。

In their article, the authors make a detailed account of the new features characteristic of the newly issued 'Accounting Postulate of Fixed Assets', which highlights some higher requirement for the professionals.