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我国财政部颁布的《企业会计准则2006》一大特点就是引入公允价值计量属性,与《企业会计准则2001》相比,对资产的期末计量产生了一些影响,本文就新旧会计准则中关于资产的公允价值变动和资产减值核算的变化加以对比和研究。
One of the major features of “Accounting Standard for Business Enterprises 2006” promulgated by the Ministry of Finance of our country is the introduction of fair value measurement attributes. Compared with the “Accounting Standards for Business Enterprises 2001”, the “Accounting Standards for Business Enterprises 2006” has some impact on the final measurement of assets. Changes in fair value and changes in assets impairment comparison and research.