2006年2月15日，我国正式颁布《企业会计准则第八号—资产减值》(CAS8)，并于2007年1月1日起在上市公司正式实施。
February 15, 2006, China formally promulgated the accounting standards for enterprises - 8 CAS8 asset impairment, (2007), and in January 1 in the listed company officially implemented.
财政部颁布的《企业会计制度》和《企业会计准则》中都就资产减值准备问题作出具体规定。
The problem of reserve for assets reduction has bean stipulated in "Enterprise Accounting System"and "Enterprise Accounting Standard"published by the Financial Ministry.
资产减值会计准则的出台，规范了企业会计核算行为，提高了会计信息质量。
Asset impairment of accounting standards issued, which standardizes the enterprise accounting behavior, improve the quality of accounting information.
2006年2月15日，财政部正式发布新企业会计准则体系，其中关于资产减值准备规定的变化是准则一大特点。
On February 15, 2006, Ministry of Finance officially issued the new Enterprise Accountant Criterion. And the change of the provision for impairment of assets is a major characteristic.
商誉的减值应当按照《企业会计准则第8号——资产减值》处理。
The impairment of business reputation shall be treated in compliance with Accounting Standards for Enterprises No. 8 - Asset impairment.
财政部于2006年2月15日发布了《企业会计准则第8号—资产减值》，并规定2007年1月1日起在上市公司中执行。
Finance Ministry has issued Accounting Standards for Enterprises No. 8-asset impairment on February 15, 2006 and implemented it on January 1, 2007.
新企业会计准则第8号资产减值规定，存货跌价预备；
New Accounting Standard for Business Enterprises No. 8 provisionsion s to impairment of assets, stock plummeted and preparation;
新企业会计准则第8号资产减值规定，存货跌价预备；
New Accounting Standard for Business Enterprises No. 8 provisionsion s to impairment of assets, stock plummeted and preparation;
应用推荐