与老会计准则相比我们可以发现新会计准则有了很大的变化,取消了存货计量中的后进先出法,金融资产的分类也和以前大不相同,但其中公允价值计量属性的运用可谓是最为引人注目的,大多数的资产计量都会涉及到公允价值的计量。公允价值计量属性的运用,既是我国会计准则在国际趋同中 Compared with the old accounting standards, we can find that the new accounting standards have undergone great changes. The back-in-first-out method in inventory measurement has been canceled, and the classification of financial assets has also been quite different. However, the use of fair value measurement attributes Is the most eye-catching, most of the asset measurement will involve the measurement of fair value. The use of the fair value measurement attribute is not only the Chinese accounting standard in the international convergence