新会计准则对投资性房地产、生物资产、职工底薪、企业年金基金、首次执行企业会计准则等多个科目进行了重新设置,并引入公允价值的概念,如此大规模的准则变动,势必会对施工企业单位的会计核算产生深远影响。本文对此进行了阐述。 The new accounting standards for investment real estate, biological assets, the basic salary of employees, the enterprise annuity fund, the first implementation of enterprise accounting standards and other subjects were re-set, and the introduction of the concept of fair value, such a large-scale changes in the guidelines will inevitably be on the construction Enterprise accounting has a profound impact. This article describes this.