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新资产减值准则体系内容更加完整,流程更加规范,具有较强的操作指导性,它削弱了企业对于资产减值处理的随意性,有效地遏制了通过资产减值准备控制盈余的行为。但是,其仍有许多需要完善的地方。本文旨在通过分析新旧准则资产减值内容的变化,提出了存在的问题以及相应建议。
The new asset impairment standard system is more complete and the process is more standardized and has more operational guidance. It impairs the randomness of the enterprise in handling the impairment of assets and effectively controls the control of surpluses through asset impairment provisions. However, there are still many areas for improvement. The purpose of this paper is to propose the existing problems and the corresponding suggestions by analyzing the changes of assets impairment according to the old and new standards.