一、固定资产确认方面的差异 (一)旧准则从使用用途、年限、单位价值上对其定义,新准则仅从使用用途、寿命两方面对其确认。在使用期限上,新准则引用了“使用寿命超过一个会计年度”的说法,比旧准则“使用年限超过一年”的说法更为妥当。 (二)新准则规定以下内容而旧准则中没有涉及:1．作为投资性房地产的建筑物,适用《企业会计准则第3 I. Confirmation of Fixed Assets (I) The old standard defines its usage, life span and unit value. The new standard confirms it only from the use and life expectancy. In the service life, the new guidelines cite “service life of more than one fiscal year,” the statement, more than the old criteria “service life of more than one year,” the statement is more appropriate. (Ii) The new standard stipulates that the following is not covered by the old standard: 1. As an investment real estate building, apply the "Accounting Standards for Business Enterprises No. 3