资产减值会计问题研究
本站原创 论文中文摘要：合理计提资产减值,对于企业规避风险、提高会计信息质量有着重要作用。因此,在实践中合理利用并不断完善资产减值会计具有重大意义。但资产减值会计在我国白勺发展还处于“初级阶段”,无论是在理论研究、具体规范还是在实际操作方面都很不完善。基于上述考虑,本文选择资产减值会计问题研究为题,拟就资产减值会计白勺相关理论问题进行初步探讨,并对新颁布白勺资产减值会计准则如何在实务中得到有效实施进行评价进而提出改进建议,以期对我国进一步完善资产减值会计规范有所借鉴
Abstract（英文摘要）：www.328tibet.cn As an important accounting policy, assets impairment accounting plays a significant role in industry risk reversion and improvement of accounting information quality. However, the assets impairment accounting is still under development in our country, whatever in theoretic research,idiographic standardization or practical application.In consideration of the above problems, the paper makes some research on assets impairment accounting. The paper probes into relevant theoretical problems concerning about assets impairment, meanwhile, it makes evaluation towards existing methods through which the newly issued assets impairment standards be implemented and put forwards constructive suggestions for further improvements of the standards.
论文关键词： 资产减值；会计准则；公允价值；
Key words（英文摘要）：www.328tibet.cn Assets impairment；Accounting standards；Fair value；
Abstract（英文摘要）：www.328tibet.cn As an important accounting policy, assets impairment accounting plays a significant role in industry risk reversion and improvement of accounting information quality. However, the assets impairment accounting is still under development in our country, whatever in theoretic research,idiographic standardization or practical application.In consideration of the above problems, the paper makes some research on assets impairment accounting. The paper probes into relevant theoretical problems concerning about assets impairment, meanwhile, it makes evaluation towards existing methods through which the newly issued assets impairment standards be implemented and put forwards constructive suggestions for further improvements of the standards.
论文关键词： 资产减值；会计准则；公允价值；
Key words（英文摘要）：www.328tibet.cn Assets impairment；Accounting standards；Fair value；