攸关性有较高的要求，因此国际会计 准则公报(International Accounting Standards)第三十六号「资产减损(Impairment of Assets) 即为使财务报表更能充份反应及时资讯所订，此公报主要系规范企业长期性 资产的衡量，其精神并已脱离传统会计中，对长期性之资产...
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论文:从资产减值准备与折旧看上市公司的盈余管理-中大网校论文网 关键字：盈余管理，减值准备，固定资产折旧 [gap=1480]Key words: earning management, Impairment of assets, depreciation
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Loss of impairment of assets 资产减值损失
Accounting of impairment of assets 资产减值会计
Accounting for impairment of assets 资产减损之会计处理
Provision for impairment of assets 计提资产减值
Impairment of fixed assets 固定资产减值准备
Impairment of intangible assets 无形资产减值准备
back impairment of assets 资产减值转回
Thus, improve our accounting standards for impairment of assets is necessary.
有必要不断完善我国资产减值会计准则。
参考来源 - 关于资产减值会计理论与实务的研究·2,447,543篇论文数据，部分数据来源于NoteExpress
Other evidence indicates that the impairment of assets has probably occurred.
其他表明资产可能已经发生减值的迹象。
So what about the implementation of the impairment of assets by the listed company in our country in that period?
那么，在这六年中我国上市公司的资产减值执行情况如何？
In this part, the author mainly studies the problems of recognition, measurement and report on impairment of assets.
该部分还研究了资产减值会计的确认、计量和披露，对披露中的不足提出了改进建议。
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