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资产减值准备对会计报表的影响及其思考 被引量:1

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摘要 资产减值准备在资产负债表中作为相关资产项目的抵减项目参与统计核算的。会计报表使用者借助资产减值准备表并观察企业的资产质量、资产风险防范能力。由于一些企业利用会计法规中的灵活性、不完善性来操纵会计利润的行为日益严重,本文依常见的四项资产减值准备进行分析并提出了依法律、制度及从业人员职业素质等方面的应对措施。
作者 陈兴桥
出处 《当代经济》 2011年第14期102-103,共2页 Contemporary Economics
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同被引文献13

  • 1David Gregory, DeBoskey, Wei Jiang,Earnings Management and Auditor Specialization in the Post-Sox Era: An Examination of the Banking Industry,Journal of Banking & Finance,2012.
  • 2Andrea Szczesny, Aljosa Valentincic, Asset Write-offs in Private Firms - The Case of German SMEs,Journal of Business Finance&Accounting,2013.
  • 3Kim Trottier,The Effect of Reversibility on a Manager's Decision to Record Asset Impairments,Accounting Perspectives,2013.
  • 4Yoon S, Miller G A, Cash from Operations and Earings Management in Korea,The International Journal of Accounting, 2002.
  • 5Charles J P, Shimin C, Xijia S,Incentives for and Consequences of initial Voluntary Asset Write-downs in the Emerging Chinese Market,Joiarnal of International Accounting Research, 2004.
  • 6Duh, R.-R., W.-C. Lee, and C.-C. Lin,Reversing an Impairment Loss and Earnings Management: The Role of Corporate Governance,The International Journal of Accounting, 2009.
  • 7Riedl E J, An Examination of Long-Lived Asset Impairments, Accounting Review, 2004.
  • 8Rong-Ruey, Duh, Wen-Chih Lee,Reversing an Impairment Loss and Earnings Management: The role of Corporate Governance,The International Journal of Accounting, 2009.
  • 9冯昀,郭洪涛.亏损上市公司利用八项计提进行盈余管理的实证分析[J].华东经济管理,2008,22(3):89-92. 被引量:3
  • 10叶宁.浅谈存货跌价准备计提对利润的影响[J].经济论坛,2009(24):118-120. 被引量:1

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