解读《企业会计准则第8号-资产减值》

A study to the new accounting standards No.8-assets devaluation

在充分借鉴《国际会计准则第36号-资产减值》的基础上,结合我国的实际情况,财政部于2006年先后发布了《企业会计准则第8号-资产减值》(以下简称新准则)、《企业会计准则第8号-资产减值》应用指南。对新准则及其应用指南中相关概念、实务等问题进行剖析,以期为更好地理解、运用新准则提供一些参考。

Based on the reference of International Accounting Standards No.36-assets devaluation and considering practical situation of our country,Ministry of Finance releases the Enterprise Accounting Standards No.8-assets devaluation(new principles) and the operating guide of Enterprise Accounting Standards No.8-assets devaluation successively in 2006.The paper analyzes the new standards and some related concepts and practice in the operating guide.The author expects that the paper can provide some reference for be...