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资产减值计量是一个复杂的过程,会计估计的滥用使得资产减值在一定程度上沦为企业操纵利润的工具。本文试图从计量的角度分析资产减值会计实际操作中面临的困难,以期找到解决困难的方法。
Assets impairment measurement is a complex process, the misuse of accounting estimates makes the impairment of assets to a certain extent reduced to a tool for profit manipulation. This article attempts to analyze the difficulties in the actual operation of asset impairment accounting from the measurement point of view, in order to find a solution to the problem.