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新企业会计准则应用指南是对准则正文的进一步解释、说明,对指导企业会计从事实务具有普遍意义。本文就该准则的变化特点和在实际应用中的相关热点、难点问题进行剖析,旨在对全面贯彻执行新准则提供指导作用。
The application guide of the new accounting standards for business enterprises is a further explanation of the main text of the guidelines, which shows that it is of universal significance to guide enterprises in accounting practice. This article analyzes the changing characteristics of the guidelines and the related hot and difficult issues in practical application, and aims to provide guidance for the full implementation of the new guidelines.