accounting for assets ' impairment 资产减值会计
accounting for assets impairment 资产减值会计
On Accounting for Assets Impairment 试论资产减值会计
Accounting for impairment of assets 资产减损之会计处理
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。
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