| 资产减值会计理论的几个核心问题——兼论资产减值会计信息的可靠性 |
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| 引用本文： | 温美琴 顾林其. 资产减值会计理论的几个核心问题——兼论资产减值会计信息的可靠性[J]. 南京财经大学学报, 2006, 0(1): 75-78 |
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| 作者姓名： | 温美琴 顾林其 |
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| 作者单位： | [1]南京财经大学会计学院,江苏南京210003 [2]中材科技股份有限公司,江苏南京210012 |
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| 摘 要： | 本文首先分析了资产减值会计的经济实质，进而探讨了资产减值会计的理论起点、资产减值会计确认与计量的原则，最后对提高资产减值会计信息的可靠性提出了一些构想。
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| 关 键 词： | 资产减值 确认 计量 |
| 文章编号： | 1672-6049（2006）01-0075-04 |
| 收稿时间： | 2005-09-08 |
Study on Core Problems of Accounting Theory for Impairment of Assets |
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| WEN Meiqin, GU linqi. Study on Core Problems of Accounting Theory for Impairment of Assets[J]. Journal of Nanjing University of Finance and Economics, 2006, 0(1): 75-78 |
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| Authors: | WEN Meiqin GU linqi |
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| Affiliation: | 1. School of Accountancy, Nanjing University of Finance and Economics,Nanjing 210003, China; 2. Sinoma Science and Technology Co,Ltd. , Nanjing 210012, China |
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| Abstract: | The paper first analyzes the economic essential of impairment of assets,it's theoretical jumping-off point and principles of recognition and measurement are then discussed.Finally,the paper put forward image on improvement accounting information reliability of impairment of assets. |
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| Keywords: | impairment of assets recognition measurement |
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