| 浅析《资产减值》准则 |
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| 引用本文： | 杨晓玉. 浅析《资产减值》准则[J]. 大庆师范学院学报, 2006, 26(4): 58-60 |
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| 作者姓名： | 杨晓玉 |
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| 作者单位： | 东北财经大学,会计系,辽宁,大连,116025 |
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| 摘 要： | 从资产组的划分、总部资产和商誉的分配、可收回金额的确定以及资产减值损失的转回等方面,《资产减值》准则在实际操作中可能遇到困难,其中也体现了《资产减值》准则与原会计准则和《企业会计制度》中的有关规定比较所体现出的主要特点。
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| 关 键 词： | 资产减值 准则 实际操作 |
| 文章编号： | 1006-2165（2006）04-0058-03 |
| 收稿时间： | 2006-04-20 |
| 修稿时间： | 2006-04-20 |
The Brief Analysis on Impairment of Assets Standard |
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| YANG Xiao-yu. The Brief Analysis on Impairment of Assets Standard[J]. Journal of Daqing Normal University, 2006, 26(4): 58-60 |
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| Authors: | YANG Xiao-yu |
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| Affiliation: | Department of Accounting, Dongbei University of Finance and Economics, DaLian, Liaoning116025, China |
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| Abstract: | The article analyzes the difficulties of Impairment of Assets Standard in practice in terms of dividing of assets group,allocation of corporate assets and goodwill,calculation of recoverable value and reversal of loss from impairment of assets.In addition,the article makes out the main characteristics of Impairment of Assets Standard comparing with the previous accounting standards and Business Accounting System. |
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| Keywords: | impairment of asset standard actual operation |
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