| 对资产减值新准则的思考 |
| |
| 引用本文： | 杨莉,李佳梅.对资产减值新准则的思考[J].江汉石油职工大学学报,2008,21(Z1):45-46. |
| |
| 作者姓名： | 杨莉 李佳梅 |
| |
| 作者单位： | 中国石化集团江汉石油管理局新闻中心,湖北,潜江,433124 |
| |
| 摘 要： | 新的<企业会计准则>在资产的定义、会计要素的确认、计量及资产减值的计提等方面充分体现了谨慎性的原则,但在实施过程中仍会面临诸如"资产组"划分的标准难以把握、商誉的减值测试困难等问题.进一步提高会计人员素质,完善企业的绩效考评体系,健全和发展资本市场是<企业会计准则>顺利实施的保证.
|
| 关 键 词： | 资产减值 会计准则 公允价值 资产组 商誉 |
Ponder over New Guidelines of Assets Impairment |
| |
| YANG Li,LI Jia-mei.Ponder over New Guidelines of Assets Impairment[J].Journal of Jianghan Petroleum University of Staff and Workers,2008,21(Z1):45-46. |
| |
| Authors: | YANG Li LI Jia-mei |
| |
| Affiliation: | YANG Li,LI Jia-mei(News Center of Jianghan Petroleum Administration,SINOPEC,Qianjiang Hubei,433121,China) |
| |
| Abstract: | New Enterprise Accounting Norms fully embodies principle of caution in such aspects as defining assets,ascertaining main accounting factors,measuring and provisioning impairment of assets.However,in the course of implementation,such problems still exist as the criteria of assets team division and the impairment test of commercial credit.The guarantee to implement Enterprise Accounting Norms successfully is to further increase accountants' quality,perfect enterprise achievement checkup system and improve and... |
| |
| Keywords: | Impairment of Assets Accounting Norms Impartial Value Assets Team Commercial Credit |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
