在此基础上，本文首先分析了新旧准则关于衍生金融工具会计处理方面的变化。
As a basis, this thesis analyzes the changes which are about the derivative accounting practices of commercial listed Banks in the new accounting standards.
新的准则带来新的气象，如何做好新旧准则的衔接与交替，如何合理、可靠地运用新准则，成为准则颁布后的重点。
How to do with transition of new criteria and old criteria, and how to use the new criteria reasonably and reliably, are important after the promulgation of criteria.
本文将新旧企业会计准则进行比较，结合新会计准则的主要变化，就新企业会计准则在实际应用中的难点进行了探讨。
By comparing the old accounting standards with the new ones, this article shows the main changes in new accounting standards for Business Enterprises, and discusses its difficulties in practice.
本文以新旧会计准则对比的研究方法，分析我国无形资产会计核算问题。
The main body of a book analyse our country intangible assets accounting problem with new old accountant criterion contrast research method.
本文以新旧会计准则对比的研究方法，分析我国无形资产会计核算问题。
The main body of a book analyse our country intangible assets accounting problem with new old accountant criterion contrast research method.
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