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中外固定资产准则简比──兼谈对固定资产具体准则的看法罗砚江，杨韬财政部颁布的《企业会计准则一固定资产》（征求意见稿）（以下简称准则），较原有财务会计制度中的有关部分无论从理论、还是实务方面都作了较大改动；笔者拟就此准则与《国际会计准则》中固定资产部分...
Comparison of Chinese and Foreign Fixed Assets Standards - Comparison of Specific Criteria for Fixed Assets Luo Yanjiang and Yang Tao Accounting Standards for Business Enterprises - Fixed Assets (Draft for Comment) (hereinafter referred to as the “Guidelines for the Compilation of Accounting Standards for Business Enterprises”), In the relevant part in terms of theory, or substantive aspects have made major changes; I would like this criterion and the “International Accounting Standards” part of the fixed assets ...