However, according to the annual reports of the listed companies in recent years, accounting polices on impairment of assets is adopted by the listed companies as a tool for profit manipulation.
然而，按照年度报告的上市公司近年来，会计政策上采用了资产减值，上市公司利润操纵作为工具。
In accordance with the provisions of accounting standards, financial assets available for sale or sales of non-temporary decline was the need for provision for impairment loss of assets.
按照会计准则，出售或可供出售的非金融资产的规定，暂时下降，是为资产减值损失准备的需要。
To establish a single model for all long-lived assets, FASB issued Statement no. 144, Accounting for the Impairment or Disposal of long-lived assets.
为了要为所有的长命资产建立一个单身的模型，FASB发行了陈述144号，为长命的资产损害或处理的会计。
The impairment of assets policy can improve the reality and accuracy of accounting intormation, but it can be also used for earnings management.
资产减值政策在一定程度上已成为上市公司操纵经营业绩、粉饰财务状况、规避上市监管的工具。
But in the implementation process, accounting policies on impairment of assets are adopted as a tool for profit manipulation.
但在实施的过程中，不少上市公司仍然利用资产减值进行利润操纵。
New Accounting Standard for Business Enterprises No. 8 provisionsion s to impairment of assets, stock plummeted and preparation;
新企业会计准则第8号资产减值规定，存货跌价预备；
New Accounting Standard for Business Enterprises No. 8 provisionsion s to impairment of assets, stock plummeted and preparation;
新企业会计准则第8号资产减值规定，存货跌价预备；
应用推荐