摘要
本文采用规范性研究方法,结合我国现行资产减值会计准则,较为系统地探讨了资产减值会计的经济实质和理论前提。
This paper uses normative research methods, combined with the current asset impairment accounting standards in China, systematically discusses the economic essence and theory of accounting of assets impairment.
出处
《价值工程》
2013年第18期149-150,共2页
Value Engineering
关键词
资产减值会计
未来经济利益观
理论前提
asset impairment accounting
future economic interests
theory premise
