| 《企业会计准则——资产减值准备》 修订前后的差异及影响 |
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| 引用本文： | 王晓宏. 《企业会计准则——资产减值准备》 修订前后的差异及影响[J]. 科技情报开发与经济, 2007, 17(30): 156-158 |
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| 作者姓名： | 王晓宏 |
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| 作者单位： | 安徽九华山旅游发展股份有限公司,安徽池州,242800 |
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| 摘 要： | 介绍了资产减值的范围及特点,论述了执行《资产减值》会计准则的几个要点,分析了会计准则的修订对上市公司的影响。
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| 关 键 词： | 资产减值 会计准则 资产组 |
| 文章编号： | 1005-6033（2007）30-0156-03 |
| 收稿时间： | 2007-07-24 |
| 修稿时间： | 2007-07-24 |
The Differences before and after the Revision of Enterprise Accounting Standard——Assets Depreciation Reserves and the Influences of the Revision |
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| WANG Xiao-hong. The Differences before and after the Revision of Enterprise Accounting Standard——Assets Depreciation Reserves and the Influences of the Revision[J]. Sci-Tech Information Development & Economy, 2007, 17(30): 156-158 |
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| Authors: | WANG Xiao-hong |
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| Affiliation: | WANG Xiao-hong |
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| Abstract: | This paper introduces the scope and features of assets depreciation,expounds several key points of implementing the accounting standard of assets depreciation,and analyzes the influences of the revision of accounting standard on the listed companies. |
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| Keywords: | assets depreciation accounting standard group of assets |
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