浅谈新旧固定资产准则中的若干变化  

Brief talk on several changes in new old fixed asset criterion

作　　者：徐哲峰 

机构地区：[1]山西建工集团总承包公司

出　　处：《山西建筑》2009年第19期206-207,共2页Shanxi Architecture

摘　　要：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。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.

关 键 词：会计准则体系 变化 固定资产 方法 

分 类 号：TU723[建筑科学—建筑技术科学]