...金融资产减值;减值准备;会计计量;我国上市国家控股银行 [gap=12669]Key words: fair value measurement; financial assets impairment; provision for assets impairment; accounting measurement; China’s state-held li..
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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。
Valuation for Financial Reporting: Fair Value, Business Combinations, Intangible Assets, Goodwill and Impairment Analysis, 3rd Edition .
财务报告评估：公正价值，企业合并，无形资产，商誉及减值分析，第三版。
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