小议固定资产减值准备的纳税调整及会计处理

On the Accounting and Tax Adjustment of the Impairment of Fixed Assets

针对新的固定资产减值准备准则,本文提出了它的变化之处,并对新准则的会计处理进行了举例分析。

Based on the principles of the impairment of fixed assets, the thesis points out some changes and analyzes the accounting of the new principles with examples.