资产减值会计是指资产未来可能流入企业的全部经济利益低于该资产现有的账面价值,而在会计上对资产的减值情况进行确认、计量和披露的核算。其实质是用价值计量代替成本计量,并将账面金额大于价值部分确认为资产减值损失或费用。
会计专业毕业论文范文 - 论文 关键字:资产减值;资产减值会计;新会计准则 [gap=1108]Key words:assets impairment, accounting of asset impairment, new accounting : standards
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概述:资产减值会计(Assets Impairment Accounting)是指资产未来可能流入企业的全部经济利益低于该资产..
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... Impairment of abstract assets 无形资产减值准备 Accounting of impairment of assets 资产减值会计 Standard of impairment of assets 资产减值准则 ...
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...preciation preparation ; Assets For Impairment ; Related Party Transactions 资产减值会计 Assets depreciation accounting ; Accounting of impairment of assets 无形资产减值准备 Intangible Assets depreciation reserves ; Impairment of intangible...
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资产减值会计规范是会计中最富争议的规范之一。
Asset impairment standard is one of the most controversial accounting standards.
因此,在实践中合理利用并不断完善资产减值会计具有重大意义。
Therefore, it is significant of continuously perfecting asset impairment accounting in practice.
本文研究的目的在于探讨资产减值会计计量的基本问题,即可收回金额的确定。
The purpose of this paper is to discuss the fundamental issue about the accounting measurement of asset impairment.
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