常州大學本科畢業(yè)論文格式模版-對資產減值相關問題的探討-文庫吧
2025-07-20 15:05 本頁面
【正文】 g treatment, international parison, practical application aspects. The Ministry of Finance in 2006 February promulgated the new accounting standards, our country also has the independent accounting standards of assets impairment. Along with the development of economy, the rapid development of technology, product upgrading, asset price volatility, the uncertain factors in the operation to increase many reasons. All this shows that the business environment is increasingly plex and changeable, asset impairment may occur at any time, how to reasonably reflect the value of assets has bee the focus of domestic and international theory and practice circle. With the domestic and foreign research, the impairment of assets in the gradually deepening and gradually standardized, asset impairment criteria used therefore, discussion on the impairment of assets related issue is of great significance.Keywords : To investigate the impairment of assets accounting standards of fair value 目 錄一、緒論 5（一）研究意義 5（二）文獻綜述 5 5 6二、資產減值準則應用現狀 6（一）資產減值準則產生的背景 6（二）資產減值準則變化的情況 7（一）資產減值準則應用現狀 7 7 7 7三、資產減值準則應用中存在的問題 7（一）準則規(guī)范的范圍問題 7（二）減值跡象的問題 7（三）減
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