本文第四章采用实证研究方法,对我国上市公司在2001-2005年期间无形资产减值准备计提与转回状况进行研究。
We investigate the recognition and the write-off of provisions for the impairment of intangible assets among Chinese listed companies from 2001 to 2005, using an empirical approach.
“无形资产计提减值准备”是我国会计制度中出现的一个新问题,其政策实施将会使我国会计制度进一步与国际会计惯例接轨。
Value deduction of intangible assets is one of the new problems in China accounting system. The application of policies will help our accounting system to conform to the international ones.
无形资产的期初和期末账面余额、累计摊销额及减值准备累计金额。
The beginning and ending book balances, accumulative amount of amortization, and accumulative amount of provision for impairment of intangible assets;
无形资产的期初和期末账面余额、累计摊销额及减值准备累计金额。
The beginning and ending book balances, accumulative amount of amortization, and accumulative amount of provision for impairment of intangible assets;
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