| 新会计准则下资产减值核算问题探讨 |
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| 引用本文： | 杨瑚.新会计准则下资产减值核算问题探讨[J].企业科技与发展,2011(5):81-83. |
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| 作者姓名： | 杨瑚 |
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| 作者单位： | 河西学院经济管理学院,甘肃张掖734000 |
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| 摘 要： | 新会计准则在实施过程中仍面临一些问题,有待进一步解决和完善。文章对新会计准则下的资产减值核算进行了初步分析与研究,并对其实施过程中出现的问题进行了初步探讨。
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| 关 键 词： | 资产减值 资产减值准备 可回收金额 资产减值迹象 |
Study of the Accounting of Impairment of Assets under the New Accounting Standards |
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| Authors: | YANG Hu |
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| Institution: | YANG Hu (Economics and Management School of Hexi University,Zhangye Gansu 734000) |
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| Abstract: | The implementation of the new accounting standards has some problems,which are needed to be solved and improved further.The paper analyzes and studies the accounting of impairment of assets under the new accounting standards, and elaborates those problems as the standards are carried out, |
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| Keywords: | impairment of assets the preparation of impairment of assets recoverable amount indicators of asset impairment |
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