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浅谈固定资产投资评估减值的会计处理苗逢春，王晶《运输企业财务制度》第六章第四十五条规定＂企业以实物、无形资产方式向其他单位投资的，其资产重估确认价值与帐面净值的差额，计入资本公积金＂。据此规定，企业用固定资产向其他单位投资，须按评估确认价值计价，评估...
Talking about the accounting treatment of impairment of fixed assets investment assessment Miaofengchun, Wang Jing “Transportation Enterprise Financial System” Chapter 45 of Chapter VI provides that “enterprises in kind and intangible assets to other units of investment, the revaluation of its assets Confirm the difference between the value and the net book value, included in the capital reserve. ” According to this regulation, enterprises investing in fixed assets to other units shall be valued and evaluated according to the assessment and confirmation value ...