Therefore, it is significant of continuously perfecting asset impairment accounting in practice.
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。
The purpose of this paper is to discuss the fundamental issue about the accounting measurement of asset impairment.
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。
Asset impairment of enterprise accounting of the issues involved was expounded.
对企业资产减值核算涉及的问题进行了深入探讨。
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