财政部新制定的《企业会计制度》对会计计量的方法作了较大的调整。本文现就有关资产减值准备的规定与国际会计准则作一些粗浅的分析和比较。 一、资产减值迹象规定的比较 新颁布的《企业会计制度》规定，固定资产若出现如下迹象时，应计提资产减值准备：①长期闲置不用，在可? The newly formulated Accounting System for Business of the Ministry of Finance has greatly adjusted the methods of accounting measurement. This article now on the asset impairment provisions and the international accounting standards for some superficial analysis and comparison. First, the signs of impairment of assets The newly promulgated “Enterprise Accounting System” provides that if there are signs of fixed assets, should be accrued for asset impairment provisions: ① long-term idle do not have to,