财政部颁布的新企业会计准则针对固定资产的确认和计量,新准则在旧准则基础上进行了一些修订,具体体现在时间价值因素对固定资产初始计量的影响,将固定资产的预计弃置费用以折现金额计入固定资产价值,将发生的符合条件的后续支出确认为固定资产,不允许将固定资产减值准备转回,备品备件和维修设备的计量,折旧计提的新规定,这对企业的影响将是深重而长远的。 New Accounting Standards for Business Enterprises promulgated by the Ministry of Finance aim at the confirmation and measurement of fixed assets. The new standards make some revisions based on the old standards, which are embodied in the impact of time value factors on the initial measurement of fixed assets, The discounted amount is included in the value of fixed assets, the qualified follow-up expenditures incurred are recognized as fixed assets, the fixed provision for impairment of fixed assets is not allowed to be reversed, and spare parts and maintenance equipment are measured and depreciated. The impact of business will be deep and long-term.