浅谈新旧固定资产准则中的若干变化

在结合并对照旧准则的基础上，从准则的结构体系和固定资产的确认、计量、核算等方面阐述了财政部颁布的新会计准则体系相对于旧准则发生的变化，并指出其优点，以便于广大财会人员学习和掌握新准则。

Brief talk on several changes in new old fixed asset criterion

Combining and comparison with the old criterion, from aspects of the criterion＇s structure system and fixed asset＇s determination, measurement and accounting, the author describes the change of the new accounting criterion system compared with the old criterion, promulgated by the finance ministry, and points out its advantages, so as to help the accountants study and master the new criterion.