资产减值会计研究

Accountant analyzing of the property depreciation

随着经济的发展,经济环境中的不确定性和风险也在不断加大,使得资产减值会计成为各国会计规范的热点问题。本文研究了资产减值会计的相关理论,其中对相关概念进行了界定与辨析,剖析了资产减值会计的理论基础。对于资产减值会计的程序与处理方法进行研究,主要是从制度层面分析资产减值的确认、计量、披露等问题,分析了资产减值会计在我国的应用现状和存在的问题,以及提出笔者自己对资产减值会计的发展对策。

Along with the economical development,in the economic environment uncertainty and the risk unceasingly are also enlarging,enable property depreciation accountant to become various countries accountant the standard the hot topic. This article studied the property depreciation accountant s correlation theories,in which has carried on the limits and the discrimination to the correlation concept,analyzed the property depreciation accountant s rationale. Conduct the research regarding the property depreciation ...