对比新会计准则下企业各项资产减值核算
摘要:本文根据新准则对资产要素的重新分类及对资产减值会计的重新
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,就新准则下企业各项资产减值核算的适用准则、资产减值损失的确认、列支与可否转回等方面进行了比较分析。 关键词:新会计准则;企业;资产减值;减值核算 Abstract: This article according to the new criterion to classify to the property essential factor and to property depreciation accountant again standard, under the new criterion the enterprise each property depreciation calculation's suitable criterion, the property depreciation lose confirmation, row with whether to return and so on aspects to carry on the comparative analysis. key word: New accounting standards; Enterprise; Property depreciation; Depreciation calculation 前言