| 资产减值的确认与计量方法探讨 |
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| 引用本文： | 吴中力. 资产减值的确认与计量方法探讨[J]. 科技情报开发与经济, 2009, 19(27): 112-114 |
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| 作者姓名： | 吴中力 |
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| 作者单位： | 山西焦煤集团西山煤矿总公司,山西太原,030025 |
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| 摘 要： | 资产减值是企业会计实务中非常重要的问题。根据企业会计准则的相关规定,对企业存货及固定资产减值的确认与计量方法进行了探讨。
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| 关 键 词： | 企业会计准则 资产减值 确认 计量 |
Probe into the Confirmation of and Measurement Methods for Assets Impairment |
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| WU Zhong-li. Probe into the Confirmation of and Measurement Methods for Assets Impairment[J]. Sci-Tech Information Development & Economy, 2009, 19(27): 112-114 |
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| Authors: | WU Zhong-li |
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| Abstract: | The assets impairment is a very important problem in accounting practice of enterprise. According to some relevant regulations of accounting standards for business enterprises,this paper probes into the confirmation of and measurement methods for the inventory and fixed assets impairment of enterprise. |
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| Keywords: | accounting standards for business enterprises assets impairment determination measurement |
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