摘要：
本文主要针对我国固定资产会计准则与国际财务报告准则之间的差异进行比较及分析。文章首先介绍了我国固定资产新旧准则的主要变化。进而比较我国固定资产准则与其相对应的国际财务报告准则之间的差异，着重分析了两者之间在后续计量模式、减值损失转回处理以及对持有待售资产的终止确认处理三方面的重要差异。最后就完善我国固定资产准则进行了思考并提出了自己的见解。
关键词：
固定资产 成本模式 重估价模式减值损失转回 持有待售资产
Abstract
This eay mainly focuses on the differences between \"Enterprise Accounting Standards No.4 -- fixed aets\" and \"International Financial Reporting Standards No.16 -- realestate, plant, and equipment\" to make comparisons and simple analyses.First of all, the eay gives an introduction of primary changes between the new accounting guidelines and the old ones.Then, theeay compares the differences between \"Enterprise Accounting Standards No.4 \" and \"International Financial Reporting Standards No.16 \", mainly focusing on the analysis of the major differences in measurement after recognition, reverse of impairment lo and derecognition of held for sell aets.Finally, the eay puts forward opinions and suggestions on the improvement of \"Enterprise Accounting Standards \".
