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从新《企业会计准则第8号——资产减值》(以下称第8号新准则)对累计折旧和固定资产减值准备内涵作出的重新界定可知,累计折旧与资产减值准备是绝对不同的两个概念,二者之间既有区别又相联系。笔者拟对此进行探讨。
From the new definition of accumulated depreciation and the implication of impairment of fixed assets made under the new Accounting Standard for Business Enterprises No. 8 - Impairment of Assets (hereinafter referred to as the new standard No. 8), we can see that the accumulated depreciation is absolutely different from the asset depreciation reserve Two concepts, both the difference between the two linked. I intend to discuss this.