新旧固定资产准则差异浅析  

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

作　　者：武亚卿 

机构地区：[1]太原选煤厂,山西太原030023

出　　处：《科技情报开发与经济》2009年第29期89-91,共3页Sci-Tech Information Development & Economy

摘　　要：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。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 fi＇om aspects of the definition of the fixed assets, the initial valuation, the subsequent expenses, the termend valuation, and the disposal, etc.

关 键 词：固定资产 会计准则 减值准备 

分 类 号：F275[经济管理—企业管理]