资产的减值准备会计职业判断

Judgement of Accounting Profession on Preparation of Asset Devaluing

通过对资产减值准备可以影响企业会计数据的介绍,说明合理运用会计职业判断来计提资产的减值准备是现代会计理论研究中的一个重要课题,应结合相关的法规、制度来共同规范。

Through introducing that the devalued preparation of assets can intluence the accounting data of enterprise, the article explains it is a.significant problem in the research of modem accounting theory that exerting accounting profession judgment with reason to calculate and distill the devalued preparation,which should be ruled commonly combinating the rules of law and criterion related.