摘要
介绍了资产减值的概念,分析了新会计准则对上市公司各项资产减值的影响及资产减值准则执行中存在的问题,提出相应对策,以使新会计准则能更好地推行。
Introduces the concept of assets impairment,analyzes the impact of the new accounting standards for the assets impairment of listed companies and the existing problems in assets impairment implementation,proposes the corresponding countermeasure,enables the new accounting standards to carry out well.
出处
《山西焦煤科技》
2010年第B07期79-80,共2页
Shanxi Coking Coal Science & Technology
关键词
新会计准则
资产减值
可收回金额
公允价值
预计未来现金流量
坏账准备
影响
New accounting standards
Impairment of assets
Recoverable amount
Fair value
Estimated future cash flows
Bad debts preparation
Impact
