财政部在2006年2月15日发布1个会计基本准则和38个具体会计准则,并于2007年1月1日起首先在上市公司中执行,其他企业鼓励执行。新会计准则的发布是中国科技准则建设上的重要跨越和重大突破。为了更好地学习新会计准则,下面就谈谈新旧主要具体会计准则的主要变化,供大家参考。一 The Ministry of Finance released 1 Basic Accounting Standard and 38 Specific Accounting Standards on February 15, 2006, and was first implemented in listed companies on January 1, 2007, while other enterprises encouraged the implementation. The release of the new accounting standards is an important leap forward and a major breakthrough in the construction of China’s scientific and technical guidelines. In order to better learn the new accounting standards, the following will talk about the major changes of the old and new major specific accounting standards, for your reference. one