新会计准则中的很多理念和要求与中国目前的会计规定和实务存在着相当大的差异,在某些方面甚至可以说存在着根本性的不同。本文着重对比了新旧会计准则在存货计价、资产减值、债务重组、长期股权投资、开发费用等方面的变化,通过分析研究其对企业会计核算及财务报告结果的影响,提出了施行新准则过程中可能存在的问题及相应建议。 Many of the concepts and requirements of the new accounting standards are quite different from the current accounting regulations and practices in China. In some aspects, it can even be said that there are fundamental differences. This article focuses on comparing the changes of old and new accounting standards in inventory valuation, asset impairment, debt restructuring, long-term equity investment, development costs and other aspects, through the analysis of its impact on corporate accounting and financial reporting results, put forward the implementation of the new guidelines process In the possible problems and the corresponding suggestions.