SMEs in the national economy is an imporl^nt part of maintaining market stability, and it has a very important role for the operation to ensure a rational pricing mechanism and to ensure thll employment and promote su...SMEs in the national economy is an imporl^nt part of maintaining market stability, and it has a very important role for the operation to ensure a rational pricing mechanism and to ensure thll employment and promote sustained and healthy develop, and it ensures social stability. However, the presence of SMEs in the financial control is weak; problems of accounting information distortion and other issues limit itself to develop, and we do some research on the current problems and countermeasures of SME financial management.展开更多
New accounting standards set that once any loss of asset impairment is recognized, here mainly refer to long-term assets, it shall not be switched back in the future accounting periods. In the author＇s opinion, this ...New accounting standards set that once any loss of asset impairment is recognized, here mainly refer to long-term assets, it shall not be switched back in the future accounting periods. In the author＇s opinion, this provision has some conflicts with the accounting information quality requirements which require reliability, relevance, comparability, and caution. This paper mainly analyzes the contradictions by comparing the provision with the requirements and putting forward relevant solutions. In the end, this paper has drawn the conclusion that the loss of the long-term asset impairment shall be allowed to switch back with certain conditions.展开更多
文摘SMEs in the national economy is an imporl^nt part of maintaining market stability, and it has a very important role for the operation to ensure a rational pricing mechanism and to ensure thll employment and promote sustained and healthy develop, and it ensures social stability. However, the presence of SMEs in the financial control is weak; problems of accounting information distortion and other issues limit itself to develop, and we do some research on the current problems and countermeasures of SME financial management.
文摘New accounting standards set that once any loss of asset impairment is recognized, here mainly refer to long-term assets, it shall not be switched back in the future accounting periods. In the author＇s opinion, this provision has some conflicts with the accounting information quality requirements which require reliability, relevance, comparability, and caution. This paper mainly analyzes the contradictions by comparing the provision with the requirements and putting forward relevant solutions. In the end, this paper has drawn the conclusion that the loss of the long-term asset impairment shall be allowed to switch back with certain conditions.
