例如，为了与美国会计准则项比较，关于减值的规则需要在国际会计准则里加一个大类。

For example, to match the new U.S. rules on impairment would mean adding a whole new category under IFRS.

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第三部分比较国外(主要是美国会计准则和国际会计准则)对企业养老金会计的处理。

In the third part, I make a comparison between pensions accounting dealing ways of foreign enterprises (most is about American accounting Standard and International accounting Standard).

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国内、国外和国际会计准则合并商誉处理、介绍和比较，使大家对合并商誉有更多、更明确的了解，并在此基础上给予了合理性评价和可行性建议。

Introduction and contrast of dealing with good will on consolidation made by China, foreign countries and FASB let us know it better, and the author gives her own evaluation and suggestion.

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