资产组减值额的确定及会计处理的分析
新会计准则对于不能独立产生现金流入的资产,规定按其所属的资产组为基础进行减值测试,确认减值损失,并采用了相应的处理方法,从而保证了减值测试的合理性和可操作性。本文根据《企业会计准则第8号——资产减值》这一准则的规定,就资产组的具体应用方法进行探讨,并对具体资产组的会计处理进行了分析。...
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| Veröffentlicht in: | 兰州商学院学报 2009-02, Vol.25 (1), p.31-34 |
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| container_title | 兰州商学院学报 |
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| creator | 张爱辉 |
| description | 新会计准则对于不能独立产生现金流入的资产,规定按其所属的资产组为基础进行减值测试,确认减值损失,并采用了相应的处理方法,从而保证了减值测试的合理性和可操作性。本文根据《企业会计准则第8号——资产减值》这一准则的规定,就资产组的具体应用方法进行探讨,并对具体资产组的会计处理进行了分析。 |
| doi_str_mv | 10.3969/j.issn.1004-5465.2009.01.006 |
| format | Article |
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| fulltext | fulltext |
| identifier | ISSN: 1004-5465 |
| ispartof | 兰州商学院学报, 2009-02, Vol.25 (1), p.31-34 |
| issn | 1004-5465 |
| language | chi |
| recordid | cdi_wanfang_journals_lzsxyxb200901006 |
| source | 国家哲学社会科学学术期刊数据库 (National Social Sciences Database) |
| subjects | 减值额 可收回金额 资产组 |
| title | 资产组减值额的确定及会计处理的分析 |
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