浅谈《企业会计准则——资产减值》的适用范围和主要特点

Primary Discussion on Main Characteristics and Applicability Range of "Enterprise's Accounting Criterion——Assets Impairments"

2006年2月15日财政部颁布了新的企业会计准则体系,其中资产减值准则是将我国原固定资产准则、无形资产准则中的有关内容整合修改而成的,变化较大。本文就资产减值准则的适用范围和主要特点进行分析。

The new system of enterprise＇ s accounting criterion was issued on February 15,2006 by Finance Ministry. Out of that, the criterion of the assets ,impairments is modified and integrated with some relative contents of original capital asserts and invisible assets in China. The main characteristics and applicability range of assets impairments criterion are analyzed in this paper.