| 浅谈新会计准则下的资产减值会计 |
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| 引用本文： | 胡丽青.浅谈新会计准则下的资产减值会计[J].科技情报开发与经济,2009,19(22):101-103. |
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| 作者姓名： | 胡丽青 |
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| 作者单位： | 西山煤电集团公司杜儿坪矿,山西太原,030022 |
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| 摘 要： | 阐述了资产减值等相关概念,时新会计准则在资产减值损失确认、计量方面的规定进行了分析,指出新会计准则实施中可能遇到的一些问题,提出了健全我国资产减值会计的几点建议.
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| 关 键 词： | 新会计准则 资产减值会计 会计人员素质 |
Talking about the Assets Devaluation Accounting under the New Accounting Standards |
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| HU Li-qing.Talking about the Assets Devaluation Accounting under the New Accounting Standards[J].Sci-Tech Information Development & Economy,2009,19(22):101-103. |
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| Authors: | HU Li-qing |
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| Abstract: | This paper expounds some relevant concepts of assets devaluation, analyzes some provisions about the confirmation and measurement of assets devaluation according to the new accounting standards, points out some problems existing in the implementation of the new accounting standards, and advances some suggestions on perfecting China's assets devaluation accounting. |
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| Keywords: | new accounting standards assets devaluation accounting quality of accountant |
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