Assets devaluating rules are decreed as independent rules for the first time. And this will influence much on enterprises for the new rules are more adjusted in many aspects. Through comparing with the old assets rule...Assets devaluating rules are decreed as independent rules for the first time. And this will influence much on enterprises for the new rules are more adjusted in many aspects. Through comparing with the old assets rules, the paper has analyzed the characteristics of the new assets devaluating rules. Compared with the old rules, the more different characteristics are that in the new rules, assets devaluating confirmation is defined, tangible amount calculation is prescribed in detail, the conception of ＂Assets Group＂ is raised for the first time, and the processing method of creditworthiness is set. The most important thing is that the new rules provide that once the assets devaluating preparation is confirmed, it will not be withdraw. At the same times, from comparing the confirmation of devaluating assets, tangible amount and dealing with devaluating loss, assets devaluating influence of the new rules and the old on enterprises＇ profit and loss is analyzed and an instance is used in the analysis.展开更多
文摘Assets devaluating rules are decreed as independent rules for the first time. And this will influence much on enterprises for the new rules are more adjusted in many aspects. Through comparing with the old assets rules, the paper has analyzed the characteristics of the new assets devaluating rules. Compared with the old rules, the more different characteristics are that in the new rules, assets devaluating confirmation is defined, tangible amount calculation is prescribed in detail, the conception of ＂Assets Group＂ is raised for the first time, and the processing method of creditworthiness is set. The most important thing is that the new rules provide that once the assets devaluating preparation is confirmed, it will not be withdraw. At the same times, from comparing the confirmation of devaluating assets, tangible amount and dealing with devaluating loss, assets devaluating influence of the new rules and the old on enterprises＇ profit and loss is analyzed and an instance is used in the analysis.
