| 对新准则“资产减值”问题的思考 |
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| 引用本文： | 孙蕾,吕建平.对新准则“资产减值”问题的思考[J].科技情报开发与经济,2008,18(5):126-127,163. |
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| 作者姓名： | 孙蕾 吕建平 |
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| 作者单位： | 1. 内蒙古河套灌区永济灌域管理局,内蒙古临河,015000
2. 内蒙古巴彦淖尔市林业局,内蒙古临河,015000 |
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| 摘 要： | 通过对新旧会计准则“资产减值”的比较及分析，探讨了新准则的特点及在执行新准则时存在的问题。
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| 关 键 词： | 企业会计准则 新企业会计准则 资产减值 |
| 文章编号： | 1005-6033（2008）05-0126-02 |
| 收稿时间： | 2008-01-07 |
Considerations about the Assets Impairment in the New Principles |
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| SUN Lei,L Jian-ping.Considerations about the Assets Impairment in the New Principles[J].Sci-Tech Information Development & Economy,2008,18(5):126-127,163. |
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| Authors: | SUN Lei L Jian-ping |
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| Institution: | SUN Lei,L(U) Jian-ping |
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| Abstract: | By comparing and analyzing the assets impairment in previous and new principles,this paper probes into some characteristics of the new accounting principles and some potential problems existing in implementing the new principle. |
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| Keywords: | enterprise accounting standards new principle assets impairment |
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