企业新会计准则的公布,在企业界、会计界产生了很大的影响。经过一年半的正式实施,获得了不少投资者的好评,但也暴露出了一些问题。本文仅对其在无形资产处置、商誉减值测试、公允价值引入等方面的问题谈谈自己的看法。 The promulgation of new corporate accounting standards has had a great impact on enterprises and the accounting profession. After a year and a half of the formal implementation, it won many investors’ praise, but also exposed some problems. This article only talk about his views on the disposal of intangible assets, impairment testing of goodwill, the introduction of fair value and so on.