新旧《企业会计准则——固定资产》的变化对固定资产会计的影响

《企业会计准则—固定资产》是企业固定资产会计的基本规范。由于社会经济环境的不断变化,《企业会计准则—固定资产》总是处在不断地调整和修订之中。新的《企业会计准则—固定资产》从2007年开始率先在上市企业中执行,文章从作业的视角,探讨了新旧《企业会计准则—固定资产》的变化对固定资产会计作业对象、内容、标准、过程、结果等方面的影响,以便更好地理解和把握这种变化,并按照新颁布的《企业会计准则—固定资产》的要求,规范地提供有关固定资产的会计信息。

Influence on Accounting Work by the Changes of Fixed Asset Accounting Standard

The accounting standard is the basis to regularize accounting activities.Under the condition of different accounting standard accounting has different basis,content,process,result and so on This paper discusses the influence on fixed accounting work basis,content,process,result and others as a result of the changes of fixed asset accounting standard among accounting standard.The purpose is to better understand,grasp and embody the changes in the process of fixed asset accounting work.It is certainly important to both the accountants and the users of accounting information.