Assets impairment accounting standards 资产减值会计准则
impairment of assets accounting 资产减值会计
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
As an important accounting policy, assets impairment accounting plays a significant role in industry risk reversion and improvement of accounting information quality.
合理计提资产减值，对于企业规避风险、提高会计信息质量有着重要作用。
In order to reflect the real value of enterprises 'assets and supply more related information to users, further improving of assets impairment accounting is developing tendency.
为了真实地反映企业资产的实际价值，为信息使用者提供与决策相关的有用信息，进一步完善资产减值会计成为大势所趋。
Finally, against the former assets impairment accounting norms and practices of the existing problems, and introduce some recommendations on improving asset impairment accounting in our country.
最后，针对前文我国资产减值会计规范和实务存在的问题，提出完善我国资产减值会计的若干建议。
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