| 固定资产新准则的变化及思考 |
| |
| 引用本文： | 马英华.固定资产新准则的变化及思考[J].广西财经学院学报,2007,20(3):82-84. |
| |
| 作者姓名： | 马英华 |
| |
| 作者单位： | 广西财经学院,会计系,广西,南宁,530003 |
| |
| 摘 要： | 2006年2月财政部会计准则委员会颁布了38项新准则,本文通过对固定资产新旧准则的比较,指出了新准则在内容和核算上的变化,并给出了相关思考.
|
| 关 键 词： | 固定资产 新准则 旧准则 公允价值 资产减值 |
| 文章编号： | 1673-5609（2007）03-0082-03 |
| 修稿时间： | 2006-09-08 |
Thoughts on Changes in New Accounting Standard of Fixed Assets |
| |
| MA Ying-hua.Thoughts on Changes in New Accounting Standard of Fixed Assets[J].JOURNAL OF GUANGXI UNIVERSITY OF FINANCE AND ECONOMICS,2007,20(3):82-84. |
| |
| Authors: | MA Ying-hua |
| |
| Institution: | Department of Accounting, Guangxi University of Finance and Economics, Nanning 530003, China |
| |
| Abstract: | The Accounting Standard Committee of Ministry of Finance promulgated 38 new standards in February 2006. Through comparing the new standard of fixed assets with the former one, this paper pointed out the changes in contents and accounting in new standards, and presented some thoughts on the changes. |
| |
| Keywords: | fixed assets new standard former standard fair value assets impairment |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
