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本文从分析新《企业会计准则》资产减值损失准则的角度,探讨了会计信息质量可靠性与相关性的统一与矛盾,并给出了一些寻找可靠性与相关性平衡点的完善思路。
This paper discusses the unification and contradiction between the reliability and the correlativity of the accounting information quality from the perspective of analyzing the new asset impairment criteria of the new Accounting Standards for Business Enterprises and gives some suggestions on how to find a balance between reliability and relevance.