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本文通过分析新旧会计准则对长期资产减值规定的差异比较,就《企业会计准则第8号——资产减值》出台对企业的现实意义及应用影响进行了阐述。
By analyzing the difference between the old and the new accounting standards on the long-term assets impairment provisions, this article elaborates the practical significance and application impact of the “Accounting Standards for Enterprises No. 8 - Impairment of Assets” promulgated.