| 新会计准则下资产减值准备存在的问题及对策 |
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| 引用本文： | 杨庆.新会计准则下资产减值准备存在的问题及对策[J].新疆财经,2007(6):65-67,73. |
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| 作者姓名： | 杨庆 |
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| 作者单位： | 新疆地矿局物化探大队,新疆,昌吉,831100 |
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| 摘 要： | 2006年初,我国正式公布了新会计准则。新会计准则中对资产减值准备的若干规定,进一步提高了会计信息质量。但由于种种原因,新会计准则下资产减值准备仍存在一定的问题。本文对资产减值准备存在的问题进行了分析,并提出了几点建议。
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| 关 键 词： | 新会计准则 资产减值准备 |
| 文章编号： | 1007-8576（2007）06-0065-03 |
| 收稿时间： | 2006-10-10 |
| 修稿时间： | 2006年10月10 |
On Impairment of Assets from the Perspective of New Accounting Standards |
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| Yang Qing.On Impairment of Assets from the Perspective of New Accounting Standards[J].Finance & Economics of Xinjiang,2007(6):65-67,73. |
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| Authors: | Yang Qing |
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| Abstract: | In early 2006,China formally announced the new accounting standards.Several regulations in new accounting standards for impairment of assets further enhance the quality of accounting information.However,due to various reasons,there still exist some problems in impairment of assets under the new accounting standards.The paper analyzes its causes and advances some recommendations. |
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| Keywords: | New Accounting Standards Impairment of Assets |
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