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2006年2月15日,财政部发布的新的会计准则,强化了为投资者和广大社会公众提供决策有用会计信息的新理念,实现了与国际惯例的趋同。其中固定资产准则在其内容和核算上也发生了很多变化,对固定资产的定义、确认标准与条件、初始计量、累计折旧、后续支出、资产减值等方面进行了修改和完善,对企业固定资产的管理起到了积极的促进作用。
On February 15, 2006, the new accounting standards promulgated by the Ministry of Finance strengthened the new concept of providing useful accounting information for decision-making to investors and the general public and realized the convergence with international practice. Among them, the standard of fixed asset has also undergone many changes in its content and accounting. It has revised and perfected the definitions, confirmation standards and conditions, initial measurement, accumulated depreciation, follow-up expenditure and asset impairment of fixed assets, Asset management has played a positive role in promoting.