The third part is caparison of IASs and Chinese accounting standards, including comparisons of relative accounting standards of fixed assets, goodwill, investment and government subsidy.

• 第三部分分析比较我国会计准则和国际财务报告准则的主要差异,这一部分对固定资产、商誉、投资和政府补助相关准则进行了比较。