| 资产减值准则差异比较及政策建议 |
| |
| 引用本文： | 黄世忠.资产减值准则差异比较及政策建议[J].会计研究,2005(1):38-45. |
| |
| 作者姓名： | 黄世忠 |
| |
| 作者单位： | 厦门国家会计学院,361005 |
| |
| 基金项目： | 本文为作者承担的国家社科基金"证券市场监管与会计舞弊甄别及防范研究"的阶段性成果,批准文号为04BJY007. |
| |
| 摘 要： | 本文系统、深入地比较了我国计提资产减值准备的规定与第 36号国际会计准则 ,指出了在具体实务中与国际会计准则存在的 6项重大差异 ,并从技术层面、管理惯例和监管机制等角度剖析了产生这些差异的原因 ,最后提出若干政策建议
|
| 关 键 词： | 资产减值 国际准则 差异比较 政策建议 |
Comparative Study on the Differences in the Requirements for Assets Impairment Between China Accounting and IAS |
| |
| Abstract: | This paper compares the requirements regarding asset impairments between China Accounting and IAS 36, Six significant differences are identified. The main reasons underlying these differences are then analyzed from the technical, managerial, and regulatory perspectives. This paper concludes with recommendations for improvements in the accounting policies related to asset impairments. |
| |
| Keywords: | |
| 本文献已被 万方数据 等数据库收录！ |
|
