新旧固定资产准则差异浅析

新固定资产准则对固定资产的各个方面作了新的规定,和旧准则相比,更加与国际会计准则趋同。从固定资产的定义、初始计量、后续支出、期末计量、处置等方面对新、旧固定资产会计准则的差异进行了比较分析。

Analysis on the Differences between the New and Old Principles about Fixed Assets

The new principles about fixed assets set new conditions for each aspect of the fixed assets,compared with the old principles,the new ones tend to the international accounting principles much more.This paper makes comparison of the new and old principles of fixed assets from aspects of the definition of the fixed assets,the initial valuation,the subsequent expenses,the termend valuation,and the disposal,etc.