To solve this problem, the author proposes the thought of intelligentize of permanent assets accounting.

为解决这个问题，笔者提出对企业固定资产核算系统进行智能化设计的设想。

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The second part discusses the core problem of impairment of assets accounting including its confirmation, calculation and disclosure.

第二部分论述资产减值会计的会计程序问题，包括确认、计量和信息披露，这是资产减值会计的核心问题。

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We hope to make some Suggestions on intangible assets accounting by making research on intangible assets recognition and measurement.

因此本文希望通过对无形资产确认与计量方面的研究，提出对我国会计法规中无形资产核算部分的改进建议。

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Wall Street has been moving billions of assets into a relatively new accounting category called "level 3, " a designation that the fair value of those assets, including subprime mortgages and derivatives, couldn't be determined because there was no observable market for them.

FORBES: Call

Moreover, accounting experts whose opinions I know and trust have suggested that the next wave of accounting inquiries may involve fair value accounting for assets and liabilities.

FORBES: Accounting Fraud Cases Are Dead. Long Live Accounting Fraud Cases.

Companies must engage in regular accounting of digital assets and assessment of potential security flaws.

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