| 资产减值会计的处理方法探析 |
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| 引用本文： | 高崇华. 资产减值会计的处理方法探析[J]. 河南机电高等专科学校学报, 2005, 13(6): 66-68 |
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| 作者姓名： | 高崇华 |
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| 作者单位： | 郑州市市区农村信用社营业部,河南,郑州,450008 |
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| 摘 要： | 文章论述了资产减值会计的确认、计量、记录与披露四个方面的内容，重点讨论了资产减值的确认标准、计量属性的种类及计量标准的选择；并介绍了资产减值会计记录的方法及披露的要求。
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| 关 键 词： | 资产减值 会计处理 会计制度 |
| 文章编号： | 1008-2093(2005)06-0066-03 |
| 收稿时间： | 2005-05-14 |
| 修稿时间： | 2005-05-14 |
A Discussion and Analysis of the Accounting of Assets Devaluation |
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| GAO Chong-hua. A Discussion and Analysis of the Accounting of Assets Devaluation[J]. Journal of Henan Mechanical and Electrical Engineering College, 2005, 13(6): 66-68 |
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| Authors: | GAO Chong-hua |
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| Affiliation: | Zhengzhou Urban District Countryside Credit Association Sales Office, Zhengzhou 450008, China |
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| Abstract: | This paper has described affirmation, measurement , record and content revealing four respects of the reducing value accountant of the assets. Have discussed affirmation standard , the kind of measuring attribute and standard choice of measurement of the assets reducing value especially; Have introduced the reducing value accounting record method of the assets and demand of disclosure. |
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| Keywords: | Asset Impairment Accountant processes Accounting Regulations |
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