新会计准则同时也对会计基本原则进行了修改,归纳起来主要有三点变化:以有公允价值的采用vs历史成本的采用、确认损益vs确认资本公积和资本化vs费用化。从多个角度,对新旧会计准则的规定进行对比分析,目的在于加深对新会计准则的理解,指导新准则具体实施。 The new accounting standards also modified the basic principles of accounting, there are three main changes to sum up: the use of fair value vs the historical cost of adoption, confirm the profit and loss vs confirm the capital reserve and capitalization vs cost. From a number of perspectives, comparative analysis of the old and new accounting standards, the purpose is to deepen the understanding of the new accounting standards, to guide the specific implementation of the new standard.