资产减值准备应按什么标准计提、计提多少才算公允、如何操作等问题一直是困扰监管部门、会计师事务所和企业的难题,本文以服装行业上市公司为研究对象,从会计和审计两个角度,揭示服装企业资产减值准备的运作现状,并提出尚待进一步解决的问题。 Assets impairment provisions should be based on what standard accrual, how much is fair, how to operate and other issues has been bothering regulators, accounting firms and enterprises of the problem, the paper apparel industry listed companies as the research object, from accounting and auditing From two perspectives to reveal the operation status quo of apparel enterprises’ impairment of assets and put forward the problems that need to be further solved.