新会计准则下的上市公司高管会计责任 ... 新会计准则对上市公司利润操纵的影响分析 [会计之友 Friends of Accounting] 《企业会计准则——资产减值》对涟钢财务核算的影响 [冶金财会 Metallurgical Financical Accounting] 新会计准则下企业的利润操纵空间 [内蒙古科技与经济 Inner Mongolia Science Technology and Economy] ...
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企业会计准则资产减值
Accounting standards for Business enterprises Impairment of assets
以上为机器翻译结果,长、整句建议使用 人工翻译 。
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.
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