常州大學(xué)本科畢業(yè)論文格式模版-對(duì)資產(chǎn)減值相關(guān)問題的探討(完整版)
【正文】 th 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(xiàn)綜述 5 5 6二、資產(chǎn)減值準(zhǔn)則應(yīng)用現(xiàn)狀 6（一）資產(chǎn)減值準(zhǔn)則產(chǎn)生的背景 6（二）資產(chǎn)減值準(zhǔn)則變化的情況 7（一）資產(chǎn)減值準(zhǔn)則應(yīng)用現(xiàn)狀 7 7 7 7三、資產(chǎn)減值準(zhǔn)則應(yīng)用中存在的問題 7（一）準(zhǔn)則規(guī)范的范圍問題 7（二）減值跡象的問題 7（三）減值測(cè)試的問題 7（四）商譽(yù)和無形資產(chǎn)的問題 8（五）資產(chǎn)組的劃分不明確 8（六）資產(chǎn)的可收回金額在實(shí)際工作較難確認(rèn) 8四、完善我國(guó)資產(chǎn)減值的措施 8（一）擴(kuò)大準(zhǔn)則規(guī)范范圍 9（二）加強(qiáng)資產(chǎn)減值跡象的判斷 9（三）改善減值測(cè)試中存在的問題 9（四）完善商譽(yù)和無形資產(chǎn)的資產(chǎn)減值 9（五）明確資產(chǎn)組的劃分 9（六）細(xì)化資產(chǎn)可收回金額計(jì)量的依據(jù) 10五、結(jié) 論 11參 考 文 獻(xiàn) 12致 謝 13 一、緒論（一）研究
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