Secondly, the paper engages in systemic research on the theories of the asset impairments accounting.
其次,本文对资产减值会计理论进行了系统的研究。
One of the main causes is from lack of the complied operative internal control system for asset impairments.
原因在于缺乏与之配套的、具有可操作性的八项资产减值内部控制制度。
The standard of asset impairments was issued at Feb 15, 2006, which doesn't permit to reverse asset impairments.
2006年2月15日我国颁布了《资产减值》准则,规定已确认的资产减值不得转回。
As the changes of accounting policy on asset impairments, the accounting profession's views on the impact of earnings management are different.
会计界对资产减值会计政策变更的评价,众说纷纭,其对盈余管理的影响也见仁见智。
As the changes of accounting policy on asset impairments, the accounting profession's views on the impact of earnings management are different.
会计界对资产减值会计政策变更的评价,众说纷纭,其对盈余管理的影响也见仁见智。
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