Speaking of the banking industry, the change of the provision for impairment of assets will be able to have the huge influence for the bank risk management.
对银行业而言,资产减值准备的变化将会为银行的风险管理产生巨大影响。
The original intention of provision for impairment of assets is to remove the bad components in the assets of enterprise, which reflects the real value of assets more realistic.
计提资产减值的初衷是为了剔除企业资产中的不合格成分,更加真实的反映资产的实际价值。
On February 15, 2006, Ministry of Finance officially issued the new Enterprise Accountant Criterion. And the change of the provision for impairment of assets is a major characteristic.
2006年2月15日,财政部正式发布新企业会计准则体系,其中关于资产减值准备规定的变化是准则一大特点。
Some blue-chip listed companies tend to take advantage of better production and management situation, a substantial increase in profits year, large accelerated provision for impairment of assets.
一些蓝筹上市公司倾向于在有良好的生产及经营情况下,促使该财政年度的(财务报告中的)利润大幅增涨,及资产减值准备速增。
With provision for the impairment of fixed assets, in the next period by deducting the book value after impairment and determine the remaining useful life depreciation.
以计提减值准备的固定资产,在未来期间按扣除减值准备后的账面价值及尚可使用年限确定折旧额。
The beginning and ending book balances, accumulative amount of amortization, and accumulative amount of provision for impairment of intangible assets;
无形资产的期初和期末账面余额、累计摊销额及减值准备累计金额。
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。
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。
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