《企业会计准则——资产减值准备》修订前后的差异及影响

The Differences before and after the Revision of Enterprise Accounting Standard——Assets Depreciation Reserves and the Influences of the Revision

介绍了资产减值的范围及特点,论述了执行《资产减值》会计准则的几个要点,分析了会计准则的修订对上市公司的影响。

This paper introduces the scope and features of assets depreciation, expounds several key points of implementing the accounting standard of assets depreciation, and analyzes the influences of the revision of accounting standard on the listed companies.