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财政部于2006年2月15日印发了39项具体会计准则(以下简称新准则),资产减值准则作为第8号准则写入其中,对资产减值会计的相关问题做了说明和限定,所以对新准则中关于资产减值会计内容合理性的分析就显得很有意义,此文就是对其做了初步的探讨,并对此现状提出了几点建设性的对策。
The Ministry of Finance issued 39 specific accounting standards (hereinafter referred to as “the new standards”) on February 15, 2006, and the asset impairment standards were written as the No. 8 guidelines. The issues related to impairment of assets were clarified and limited. Therefore, it is very meaningful to analyze the rationality of the accounting standard of asset impairment in the new standard. This article is to make a preliminary study on it, and put forward several constructive measures to this status quo.