论文部分内容阅读
固定资产是企业资产的主体,固定资产减值对企业的利润有着重要影响。本文将从可收回金额的计量问题与引入“资产组”(减值)概念等方面对新旧会计准则固定资产减值等方面进行了比较。
Fixed assets are the main body of corporate assets, fixed assets impairment has an important impact on the profits of enterprises. This article compares the measurement of the recoverable amount with the introduction of the concept of “asset group” (impairment) on the impairment of fixed assets such as old and new accounting standards.