| 新会计准则下资产减值会计研究 |
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| 引用本文： | 黄志鹤.新会计准则下资产减值会计研究[J].内蒙古财经学院学报(综合版),2011,9(2):150-152. |
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| 作者姓名： | 黄志鹤 |
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| 作者单位： | 大唐国际发电股份有限公司内蒙古分公司,内蒙古呼和浩特,010050 |
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| 摘 要： | 资产减值会计对于真实反映企业资产价值和披露企业经营业绩具有重要意义,然而新准则的实施仍然存在诸多不确定性因素。本文分析了新资产减值准则实施中可能会遇到的一些问题,并提出相应的对策和建议,以期资产减值会计能得到更健康的发展。
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| 关 键 词： | 新会计准则 资产减值 问题 建议 |
A Study of Assets Devaluation Accounting under New Accounting Principle |
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| Huang Zhihe.A Study of Assets Devaluation Accounting under New Accounting Principle[J].Journal of Inner Mongolia Finance and Economics College,2011,9(2):150-152. |
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| Authors: | Huang Zhihe |
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| Institution: | Huang Zhihe(Datang International Power Generation Co.,Ltd,Inner Mongolia Branch,Huhhot,Inner Mongolia,010050) |
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| Abstract: | Asset deduction accounting is of important significance to truly reflect the assets value of enterprises and to expose enterprise operation achievements.However,there exist many uncertain factors in the implementing new principle.This paper analyzes the impossible problems that might be appeared in implementing the new assets deduction principle,puts forward corresponding countermeasures and suggestions in expectation to promote healthy development of assets deduction accounting. |
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| Keywords: | new accounting principle asset devaluation problem suggestion |
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