摘要
认为财政部新颁布的《企业会计制度》要求企业计提“8项减值准备”,但在会计实务中由于发生减值的原因很多 ,而现行规定处理方法的可操作性又不够具体。因此 ,探讨企业切实可行的资产减值会计计量方法就显得非常必要 ,继而通过研究资产的特征及会计计量属性 。
Accounting standards for business enterprises issued by the Ministry of Finance requires that enterprises should make allowance for eight different impairment of assents.In the real accounting activities, the impairment of assets can occur due to many reasons,The current accounting standards lack the specific methods to deal with the impairment of assets.Therefore, it is necessary to discuss the accounting measurement methods.This article discusses the attributes of assets and the property of accounting measurement first, then offers some measurement methods of assets impairment.
出处
《西北大学学报（哲学社会科学版）》
CSSCI
2002年第2期47-50,共4页
Journal of Northwest University：Philosophy and Social Sciences Edition
关键词
资产
会计计量
减值准备
assets
accounting measurement
allowance for impairment
