请问中国会计准则与ifrs在折旧上有什么区别?存货需要分担折旧费用吗? - 知乎

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1 个回答. 1、国际会计准则要求,对于固定资产的每一重要部分都要单独计提折旧,各种组成部分的判断是以各组成部分成本相对于总成本而言是否重大为标准。. 而我国固定资产准则没有明确规定;. 2、国际准则中允许采用的折旧方法包括:直线法、余额递减法 ...


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