资产减值准备的相关问题探讨

Discussion on Relative Problems on Asset Impairments Preparation

通过分析资产的本质、资产减值准备的确认和计量及其现有准则中存在的问题,对资产减值准备相关问题进行探讨,并提出政策性建议。

The author in this paper analyzes the essence of the asset, the identification and measure of preparation for asset impairments and problems in the current accounting standard, discusses the relative problems on asset impairments, and finally put forward policy suggestions.