新会计准则的颁布使我国的会计核算同国际通用的方法更加趋同,也给会计核算带来了新的问题。本文通过新旧会计准则的比较,重点从期末价值的确认、减值准备的计提对企业所得税的影响和借款费用资本化等几个方面进行了分析,以便于广大读者对新会计准则的学习、理解和应用。 The promulgation of new accounting standards has made China’s accounting more consistent with international methods, and has also brought new problems to accounting. This article compares the old and new accounting standards, and focuses on the analysis of the impact of the recognition of the end-of-period value and the provision for impairment on the impact of corporate income tax and the capitalization of borrowing costs, so that the majority of readers can learn about the new accounting standards. Understand and apply.