摘要
阐述了资产减值等相关概念,对新会计准则在资产减值损失确认、计量方面的规定进行了分析,指出新会计准则实施中可能遇到的一些问题,提出了健全我国资产减值会计的几点建议。
This paper expounds some relevant concepts of assets devaluation, analyzes some provisions about the confirmation and measurement of assets devaluation according to the new accounting standards, points out some problems existing in the implementation of the new accounting standards, and advances some suggestions on perfecting China s assets devaluation accounting.
出处
《科技情报开发与经济》
2009年第22期101-103,共3页
Sci-Tech Information Development & Economy
关键词
新会计准则
资产减值会计
会计人员素质
new accounting standards
assets devaluation accounting
quality of accountant
