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随我国社会经济体制的转变,经济形式也发生着变革,由内到外所产生深刻并长远的连锁反应。这种连锁反应同时也对资本市场上的交易和核算原则有了质的改变需求,最明显的就是表现在会计确认原则以及计量模式两方面,无法真实、准确的对现实经济环境状况进行直观反映。本文通过对资产减值测试的实施进行阐述分析,结合自身看法,进行相关讨论。
With the transformation of our country’s social and economic system, changes have taken place in the economic form and a profound and long-term chain reaction has taken place from the inside out. This kind of chain reaction also has a qualitative change requirement on the transaction and accounting principles in the capital market at the same time. The most obvious one is that it is manifested in the principle of accounting recognition and the measurement mode, and can not give a true and accurate visual representation of the real economic environment. . This article elaborates and analyzes the implementation of the impairment test of assets, and carries on relevant discussions based on our own opinions.