论文部分内容阅读
随着新《企业会计准则》于2007年1月1日率先在上市公司实施。在这场会计准则的历史性变革中,资产减值准备变革理所当然成为了理论界备受关注的焦点,因此,本文通过对资产减值准备的困境进行解剖,分析了其成因,并提出了相应的对策。
With the new “Accounting Standards for Business Enterprises” on January 1, 2007 took the lead in the implementation of listed companies. In the historical changes of this accounting standard, the change of asset impairment preparation naturally became the focus of attention in the theoretical circle. Therefore, this paper anatomizes the predicament of asset impairment preparation, analyzes its causes and puts forward the corresponding changes Countermeasures.