The Conflict Analysis Between the Asset Impairment Loss and Accounting Information Quality Requirements

The Conflict Analysis Between the Asset Impairment Loss and Accounting Information Quality Requirements

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作者 Zheng Xiwen

机构地区 North China Electric Power University

出处《Journal of Modern Accounting and Auditing》 2012年第6期779-784,共6页 现代会计与审计（英文版）

关键词会计信息质量资产冲突分析损失会计准则可靠性可比性切换 asset impairment loss, accounting information quality requirements, contradiction analysis

参考文献8

1Chinese Institute of Certified Public Accountants. (2009). Accounting. Beijing: China Financial and Economic Publishing House.
2Chinese Institute of Certified Public Accountants. (2011). Economic law. Beijing: China Financial and Economic Publishing House.
3Financial Decree Accounting. (2006a). Accounting standards for enterprises No. 8----Asset impairment. China.
4Financial Decree Accounting. (2006b). Accounting standards for enterprises---Basic standards. China.
5Liu, J. H., & Ran, R. (2010). The loss of asset impairment shall be switched back on conditions. Finance and Accounting, 1, 5-6.
6Wang, X. F. (2007). Analyses new assets devaluation accounting problems and corresponding measures. China Collective Economy, 7, 140-191.
7Zhang, L, Y. (2009). Analysis and solutions to the difficulties of the use of the fair value in our country. The Friends of Accounting, 35.
8Zhou, X. F. (2003). The reliability of the information on property depreciation accountant. Shanghai Accounting, 7, 16-17.

Journal of Modern Accounting and Auditing

2012年第6期

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